In which of the following scenarios would it be more appropriate to use the market value at split-off method of joint cost allocation?

a.when products require extensive and complicated processing beyond the split-off point and none of the products are sold at split-off

b.when one or more products are sold at split-off and the other products require little further processing beyond split-off

c.when the products are easily measured by physical units that represent the relative market values of the final products

d.when the process is simple and there is little difference between the market values of the joint products at split-off