Which of the Following Statements Is True of the Methods

Multiple Choice

Which of the following statements is true of the methods for allocating joint costs?

A) Under the cause-and-effect criterion, the physical-measure method is highly desirable.
B) Byproducts are never excluded from the denominator used in the physical-measure method.
C) The NRV method is never used when the selling prices of joint products vary frequently.
D) The sales value at split-off method follows the benefits-received criterion of cost allocation.