The specific identification method of costing inventories is used when the

company sells a limited quantity of high-unit cost items

Explanation:

Specific identification is a method of finding out ending inventory cost and requires detailed physical count in order for that company to know how exactly many of each goods that was brought on specific dates remained at year end inventor.

Specific identification inventory valuation can be used when a company sells a limited quantity of high-unit cost items. It is often used for larger items such as furniture or vehicles. It is used for items that usually have widely differing features, and are of limited quality and have high costs associated with it distinguished features.