Pick up the correct statement from the following

A

In order to check up the average depth of excavation, ‘Dead mans' are left at the midwidths of borrow pits

B

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

C

The earthwork done in excavation is to form the road embankment includes the formation of correct profiles and depositing the soil in layers

D

All options are correct