The Characteristic That Is Most Often Used to Distinguish a Product

The characteristic that is most often used to distinguish a product as either a main product or a by-product is the amount of:

A) Sales value of the products produced during the common production process.
B) Direct manufacturing costs (e.g., materials) incurred before the split-off point.
C) Physical measures in the products produced during the common production process.
D) Time (i.e., labor) required to produce the products from start to finish.