Of the following companies which one would not likely employ the specific identification method for inventory costing?

A) Music store specializing in organ sales
B) Farm implement dealership
C) Antique shop
D) Hardware store

The specific identification method for inventory costing is typically used for items that are unique and not interchangeable, such as organs at a music store, farm implements, and antiques. A hardware store, on the other hand, usually sells many interchangeable items in large quantities, making the specific identification method impractical for its inventory costing.