The following statement is NOT true with regard to Joint costs: Select one: a. A by-product has a relatively small physical value compared with the total production output. b. None of all c. The split-off point occurs where the products become separately identifiable. d. Both the main product(s) and the by- product(s) may need further processing before they are in a saleable condition. e. Joint costs are the costs incurred when two or more products arise simultaneously from the same production process. Which of the method below is not used to calculate the break-even point? Select one: a. None of all b. Equation method c. Absorption cost method d. Graph method e. Contribution method