Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) The number of equivalent units of production does not have to be the same for direct materials and conversion costs.
B) The number of units that were both started and completed is less than the number of units started when there is ending work in process.
C) The number of units completed is greater than the number of units started when there is beginning work in process and no ending work in process.
D) The equivalent units of production will always be less than the number of units started when there is ending work in process.