Which of the Following Is Not True of the Joint

Which of the following is not true of the joint allocation methods?

A) the sales value at the split-off method is the best measure of benefits received
B) when selling prices of all products at the split-off are unavailable, the NRV method is the best alternative
C) the constant gross-margin percentage NRV method treats the joint products as though they comprise a single product
D) when selling prices are at the split-off point are available but further processing is necessary, the NRV method is the preferred allocation method