When considering whether to sell products at split-off or process them further for sale at a later time, an entity should consider

A.

Only the costs incurred up to split-off and the sales value at split-off.

B.

All costs and benefits associated with both decisions.

C.

The costs associated with the product up to the split-off point and any further costs of processing.

D.

Only the costs of further processing and the benefits.