Give two limitations of the physical measure method of joint cost allocation O A. 1. The physical weights used for allocating joint costs may have no relationship to the revenue-producing power of the individual products. 2. The joint products may not have a common physical denominator--for example, one may be a liquid while another a solid with no readily available conversion factor O B. 1. Obtaining comparable physical measures for all products is not always straightforward. 2. The byproducts are often included in the denominator used because of their low sales values relative to the joint products, C. 1. The physical weights used for allocating joint costs may have no relationship to the revenue-producing power of the individual products 2. The byproducts are often included in the denominator used because of their low sales values relative to the joint products. OD. There are no limitations for using the physical measure method for joint-cost allocation