Net Realizable Value at the Split-Off Point Is Used to Allocate

Net realizable value at the split-off point is used to allocate:
$\begin{array} {cc } & \text { Costs After Split-off Point } & \text { Incurred Joint Costs } \\\end{array}$
A. $\begin{array} {cc } &&&&& \text { No } &&&&&&&&&& \text { No } \\\end{array}$
B. $\begin{array} {cc } &&&&& \text { No } &&&&&&&&&& \text { Yes } \\\end{array}$
C. $\begin{array} {cc } &&&&& \text { Yes } &&&&&&&&&& \text { No } \\\end{array}$
D. $\begin{array} {cc } &&&&& \text { Yes } &&&&&&&&&& \text { Yes } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D