Which of the Following Statements Is False

Which of the following statements is false?

A) Companies do not have to use the same inventory method for all items of inventory.
B) Companies do not have to consistently use the same inventory costing methods.
C) Use of the LIFO inventory method during a period of increasing unit costs may create a conflict of interest between the owners and managers.
D) A company choosing to maximize stockholders' equity during a period of increasing unit costs should use the FIFO inventory methoD.GAAP requires companies to consistently apply their inventory costing methods.