Use the Following Information for the Next 4 Questions

Use the following information for the next 4 questions.
A joint process has total costs of $1,200 and yields 50 units each of two main products and 10 units of by-product that can be sold for $2.50 each.
-Under the realized value approach to accounting for by-products, the $25 revenue is recognized in the time period that the

A) By-product is sold
B) By-product is produced
C) Main products are produced
D) Main products are sold