PART A (30 points) 1. A manufacturing company properly classifies and accounts for one product as a by-product rather than as a main product because it a. Can never be developed into a main product by this or any other manufacturer. b. Has no sales value to the manufacturing company. C. PR d. Has low physical volume when compared with the other main products. Has low sales value when compared with the main products. reducte at the split-off point. Jo