The Sweete Shoppe Produces a Variety of Sweet Treats

The Sweete Shoppe produces a variety of sweet treats. Several treats can be sold at split-off or further processed to produce a different type of treat. The following three treats are all produced in a joint processing operation at a cost of $63,000. The costs are allocated based on pounds produced. Information for these treats is as follows: The joint processing costs for these treats

A) should be allocated to the treats to determine whether they should be sold at split-off or processed further.
B) should be ignored in determining whether they should be sold at split-off or processed further.
C) should be ignored in making all product decisions.
D) are never included in the product costs and can mislead management in the decision-making process.