29. The Allocation of shared costs at the split-off point based on units produced is an example of:

A) ability to bear

B) benefits expended

C) causality

D) fairness and equity

E) benefit received

30. The Allocation of shared costs at the split-off point based on Net Realizable Value is an example of:

A) ability to bear

B) benefits expended

C) causality

D) fairness and equity

E) benefit received