Indicate which of the following answers to the statement below represents the best choice, then support your view. Then indicate why one of the other choices is incorrect.

The joint-cost allocation method that recognizes the revenues at split-off but does not consider any further processing costs is the:

a. relative-sales-value method.

b. net-realizable-value method.

c. physical-units method.

d. reciprocal-accounting method.

e. gross margin at split-off method.