Kranston Company Is Considering Whether to Sell Retox at the Split-Off

Multiple Choice

Kranston Company is considering whether to sell Retox at the split-off point or subject it to further processing and produce a more refined product known as Retox-F. Consider the following items:
I. The selling price of Retox-F
II. The joint processing cost of Retox.
III. The separable cost of producing Retox-F.
Which of the above items is (are) relevant to Kranston's decision to process Retox into Retox-F?

A) I only.
B) II only.
C) III only.
D) I and II.
E) I and III.