Which of the following statements is true of conversion costs?

A) Estimating the degree of completion is usually easier for direct material costs than for conversion costs.

B) The calculation of equivalent units is relatively easy for the textile industry.

C) The conversion cost needed for a completed unit and the conversion cost in a partially completed unit can always be measured accurately.

D) If conversion costs are added evenly during the assembly we can conclude that there are more than one indirect-cost category.