Amadeus Co$.$ manufactures two chemicals in a joint process. The manufacturing cost of the joint process is $$60,000.$ The chemicals can be sold in their unrefined form immediately after the split$-$off point or they can be further refined before they are sold.

What is the main reason why Amadeus would want to allocate the manufacturing cost of the joint process to products A and B$?$

Question $19$ options:

a$)$

It allows Amadeus to rank products A and B in terms of their respective profitability.

b$)$

It allows Amadeus to determine the inventory and cost of goods sold values for products A and B$.$

c$)$

It provides the basis for deciding whether products A and B should be refined further.

d$)$

It provides the basis for deciding whether product A or B should be abandoned.