Cherry Valley Lumber's $($CVL$)$ lumber mill produces boards of various sizes and quality specifications for the home construction industry. CVL incur initial phases of processing raw timber, such as transporting the logs to the mill, removing the bark from the logs$,$ and cutting rough$-$cut boards. A point, CVL incurs costs in the Planning Department to finalize the finished boards of various grades and sizes. In which of the following scenarios $w$ appropriate for CVL to use the market value at split$-$off method of joint cost allocation?

a$.$ When CVL$\text{'}$s products require extensive and complicated processing beyond the split$-$off point and none of the products at split$-$off

b$.$ When CVL$\text{'}$s products are easily measured by physical units that represent the relative market values of the final product

c$.$ When one or more of CVL$\text{'}$s products is sold at split$-$off and the other products require little further processing beyond spli

d$.$ When CVL$\text{'}$s process is simple and there is little difference between the market values of the joint products at split$-$off