If Two or More Products Share a Common Process Before

Multiple Choice

If two or more products share a common process before they are separated,the joint costs should be assigned in a manner that

A) assigns a proportionate amount of the total cost to each product on a quantitative basis.
B) maximizes total earnings.
C) minimizes variations in unit production costs.
D) does not introduce an element of estimation into the process of accumulating costs for each product.