Lonuurs allu ueposits in transit in the are added to the bank statement balancedeposits to 75. l of the following are reasons touse an estimated method of costing inventory excepta. interim financial statements are required but physicalimventory is only taken at the end of the financialaccounting period. b. a disaster has destroyed the inventory records and the inventory. c. perpetual inventory records are not maintained. d. purchase records are not maintained.