How Does the Sales Value at Split-Off Method Allocate Joint

Multiple Choice

How does the sales value at split-off method allocate joint costs?

A) allocates joint costs to joint products on the basis of the relative total sales value at the split-off point
B) allocates joint costs to joint products on the basis of a comparable physical measure at the split-off point
C) allocates joint costs to joint products on the basis of relative NRV
D) allocates joint costs to joint products in a way that each product has an identical gross-margin percentage