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In joint-process costing and analysis, which of the following cost would NOT be relevant when deciding the point at which a product should be sold

In joint-process costing and analysis, which of the following cost would NOT be relevant when deciding the point at which a product should be sold to maximize profits?

A. The cost of materials used to produce a set of joint products

B. The cost of supplies consumed to process an intermediate product further

C. The selling price of a joint product at the split-off point

D. The selling price of a joint product after further processing.

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