Which of the Following Statements About Maximizing the Profit of Joint

Which of the following statements about maximizing the profit of joint product processes is true?

A) Joint processing costs incurred prior to split-off should be allocated before making those decisions.
B) Only additional expenditures for further processing are relevant.
C) Only revenues from selling or processing beyond the split-off point are relevant.
D) Revenues from selling or processing beyond the split-off point and additional expenditures for further processing are relevant.