Which of the following statements are true? Select all that apply

A. In process costing, each unit uses approximately the same amount of resources

B. In job-costing, simple averaging is used to determine the cost of the cost object

C. The cost of the direct laborers who assemble car seats would be considered conversion costs

D. The main difference between job-costing and process-costing is the extent of averaging used to compute unit costs

E. In job costing, the same amount of overhead is typically allocated to all jobs

F. Job-costing assigns the cost of DM, DL, and MOH to units of production, while process-costing only assigns conversion costs to completed units of production.