When a Product Is the Result of a Joint Process

Multiple Choice

When a product is the result of a joint process, the decision to process the product past the split-off point further should be influenced by which of the following measures?

A) the product's proportion of the total costs
B) the portion of the joint costs allocated to the individual products
C) the extra revenue earned past the split-off point
D) the incremental operating income earned past the split-off point