19. A company manufactures two joint products at a joint cost of $1,000. These products can be sold at split-off, or when further processed at an additional cost, sold as higher quality items. The decision to sell at split-off or further process should be based on the: A. allocation of the $1,000 joint cost using the quantitative unit measure B. assumption that the $1,000 joint cost is irrelevant C. allocation of the $1,000 joint cost using the relative sales value approach D. assumption that the $1,000 joint cost must be allocated using a physical-measure approach E. allocation of the $1.000 ioint cost using anv eauitable and rational allocation basis