The Sales Value at Split-Off Method Allocates Joint Costs of Production

The sales value at split-off method allocates joint costs of production using the

A) prospective sales values of the process's total production and the relative proportion of each product's sales value to the total.
B) relative proportion of each product's sales value to the total.
C) final sales value less further processing costs after the split-off point.
D) prospective sales values of the process's total production.