Which of the Following Statements Regarding Comparisons Made in Managing

Which of the following statements regarding comparisons made in managing inventory is not true?

A) In making comparisons of financial statements,it is desirable to compare data calculated using the same inventory costing methods.
B) The inventory turnover ratio and days to sell measure will be affected by the cost flow assumptions used,which causes problems for financial statements users.
C) Inventory turnover and days to sell are often affected by changes in the economic climate.
D) The inventory turnover and days to sell ratios are consistent among companies in different industries.