Why does the sales value at splitoff method use the sales value of the total production in

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Why does the sales value at splitoff method use the sales value of the total production in the accounting period and not just the sales value of the products sold?

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Cost Accounting A Managerial Emphasis

ISBN: 9780135004937

5th Canadian Edition

Authors: Charles T. Horngren, Foster George, Srikand M. Datar, Maureen P. Gowing

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