Which of the Following Statements Concerning a Process Cost Accounting

Which of the following statements concerning a process cost accounting system is false?

A) The units in beginning inventory plus the units transferred out during the month should equal the units in the ending inventory plus the units transferred in during the month.
B) If material is used evenly throughout a process, the number of equivalent material units will equal the number of equivalent units for the conversion (processing) costs.
C) Actual costing may be used in a process costing system to assign indirect overhead costs to departments.
D) The units in beginning inventory plus the units transferred in during the month should equal the units in the ending inventory plus the units transferred out during the month.