Which of the Following Is FALSE Concerning Process Costing

Which of the following is FALSE concerning process costing?

A) Process costing can only be used in manufacturing.
B) Process costing is used when outputs are homogeneous.
C) In process costing, labour and overhead costs are often combined and classified as conversion costs.
D) In process costing, some units will be incomplete at the end of the period.
E) Process costing averages unit costs of production.