1. A is a secondary product recovered in the course of manufacturing a primary product during a joint process. a. by-product b.joint product c. main product d. both by-product and main product 2. The cost of crude oil used in producing gasoline products is an example of a. joint costs. b. a by-product. c. joint products. d. common cost allocation. 3. Which of the following costs is NOT relevant to a decision to sell a product at split-off or process the product further and then sell the product? a. joint costs allocated to the product b. the selling price of the product at split-off c. the additional processing costs after split-off d. the selling price of the product after further processing 4. Which of the following is a by-product of agricultural and food Industries? a. meat b. flour c. fresh fish d. fertilizer 5. The is where products become distinguishable after passing through a common process a. work in progress b. relevant point c. break-even point d. split-off point White States O Focus E