Final answer:
Option (a), Gordon's Jewelers is the most likely to use the specific identification inventory costing method, suitable for businesses selling unique, high-cost items where costs can be matched with revenues for individual sales.
Step-by-step explanation:
The company most likely to use the specific identification inventory costing method is a. Gordon's Jewelers. This method is typically applied by businesses that sell unique, high-cost items where each unit can be distinctly identified. Jewelers, art galleries, and automobile dealers often use specific identification because it allows them to match the cost of an individual item with the revenue it generates when sold.
This is particularly useful for high-value items that have significant differences in cost. On the other hand, businesses like Lowe's, Best Buy, and Walmart, which deal in mass-produced goods where individual costs are not significantly different, are more likely to use different inventory costing methods such as FIFO, LIFO, or weighted average costing.