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Statement 1: Using the reversal method in accounting for by-products will decrease the cost of the main product.

Statement 2: Using the reversal method in accounting for by-products, the work in process account for main product is credited upon the completion of the by-products.

a. Only Statement 1 is correct.

b. Both Statements are incorrect.

c. Only Statement 2 is correct.

d. Both Statements are correct.