Example: XYZ company have three production (A, B), total joint costs which incurred before split off point 50000, the company can be sell products in split off point or after process further, the sale value in split off point were (20000, 45000) receptively and the sale value after process further were (35000, 60000) receptively. The process further costs 73000 was allocated for products by (12000, 18000) receptively. Required Required Which the following the management can be sell products in in split off point or sell after process further by using the following method 1- Incremental method 2- Opportunity cost method 3