How does the sales value at split - off method allocate joint costs? A. allocates joint costs to joint products on the basis of a comparable physical measure at the split - off point B. allocates joint costs to joint products in a way that each product has an identical gross - margin percentage C. allocates joint costs to joint products on the basis of the relative total sales value at the split - off point D. allocates joint costs to joint products on the basis of relative NRV