In deciding whether to sell a joint product at the split-off point or process it further and sell it in the final market, which of the following items would be IRRELEVANT to the decision?

A.	Additional processing costs incurred after the split-off point.
B.	Joint costs incurred before the split-off point.
C.	Sales price if processed further after the split-off point.
D.	Sales price at split-off point.