Which is NOT a good reason to use the specific invoice method?

A) The flow of goods and flow of cost are the same.
B) It can be used with goods with large sales volume.
C) It is simple to use if there is a small amount of high-cost unique goods.
D) Costs are matched with the sales they helped to produce.

The specific invoice method is not ideal for goods with a large sales volume because it requires tracking each item individually, which becomes impractical and overly complex for large quantities of items. It is better suited for a small amount of high-cost, unique goods where individual tracking is feasible and beneficial.