QUESTION 8 Roanoak Company produces three products from a joint process. The products can be sold at split-off or processed further. In deciding whether to sell at split-off or process further, management should O1 subtract the joint cost from the total sales value of the products before determining relative sales value and making the decision. 2 allocate the joint cost to the products based on a physical quantity measure prior to making the decision. 3. ignore the joint cost in making the decision. 4 allocate the joint cost to the products based on relative sales value prior to making the decision