Which of the Following Is False Concerning an Operations-Costing System

Which of the following is false concerning an operations-costing system?

A) It has characteristics of a job-costing system and of a process-costing system.
B) Within each operation, all product-units are treated exactly alike with respect to conversion costs.
C) Direct materials that are unique to different work orders, are specifically identified with the appropriate work order, as in job-costing.
D) Work orders are used to specify direct materials and step-by-step operations.
E) A separate conversion cost is calculated for each work order, as in job costing.