Pick up the correct statement from the following:

A. In order to check up the average depth of excavation, 'Dead man’s' are left at the mid-widths of borrow pits

B. The earthwork calculation in excavation is made from the difference in levels obtained with a level

C. The earth work in excavation to form the road embankment includes the formation of correct profile and depositing the soil in layers

D. All the above

Answer: Option D