Evaluation of the goods in transits by using of; a) Weighted average b) FIFO c) Cost or market, whichever is less d) Not any of the above

answer ( D ) not any of the the above,  Goods in transits evaluate stated at  cost.

The question is really very unclear but if it is the valuation in transit from seller to buyer the valuation is not done in stocks instead in a separate account until your goods arrive and if this is intransit while in possession of the organization the valuation should be consistent with the company policy