Which of the Following Is NOT a Strategy for Costing

Multiple Choice

Which of the following is NOT a strategy for costing inventory when joint-cost circumstances are involved?

A) Allocate costs according to the market selling price.
B) Allocate costs based on constant gross margin.
C) Allocate costs according to a predetermined physical measure.
D) Use the estimated net realizable value.
E) Allocate costs according to the amount in the respective cost pools.