Kode Co$.$ manufactures a major product that gives rise to a by$-$product called May. May's only separable cost is a $$1$ selling cost when

a unit is sold for $$4.$ Kode accounts for May's sales by deducting the $$3$ net amount from the cost of goods sold of the major product.

There are no inventories. If Kode were to change its method of accounting for May from a by$-$product to a joint product, what would be

the effect on Kode's overall gross margin?

O A$.$ No effect.

B$.$ Gross margin increase by $$1$ for each unit of May sole

C$.$ Gross margin increase by $$3$ for each unit of May sole.

D$.$ Gross margin increase by $$4$ for each unit of May sold.