Which of the Following Statements Is True of the Methods

Which of the following statements is true of the methods for allocating joint costs?

A) The net realizable value method uses the sales value of the units sold during the accounting period to allocate joint costs.
B) The sales value at split-off method always results in the same gross-margin percentage for all products.
C) The sales value at split-off method allocates joint costs to each product in proportion to the sales value of total production.
D) The net realizable value method results in the same joint production cost per unit for all products.