Which one out of the following is not an inventory valuation method?

The correct answer is D. EOQ.

• FIFO (First In, First Out) is an inventory valuation method that assumes that the first items purchased are the first items sold. This means that the cost of goods sold is based on the cost of the oldest items in inventory.
• LIFO (Last In, First Out) is an inventory valuation method that assumes that the last items purchased are the first items sold. This means that the cost of goods sold is based on the cost of the newest items in inventory.
• Weighted Average is an inventory valuation method that averages the cost of all items in inventory. This means that the cost of goods sold is based on an average of the cost of all items in inventory.
• EOQ (Economic Order Quantity) is a model for determining the optimal quantity of goods to order at a time. This model takes into account the cost of ordering goods, the cost of carrying inventory, and the demand for goods.

EOQ is not an inventory valuation method because it does not determine the cost of goods sold. Instead, it determines the optimal quantity of goods to order at a time.