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