The Sales-Value-At-Split-Off Method Allocates Joint Production Costs Based on Each

The sales-value-at-split-off method allocates joint production costs based on each product's share of

A) sales value revenues have not been realized at the split-off point.
B) costs realized at the split-off point.
C) final sales value less further processing costs after the split-off point.
D) units produced at the split-off point.