Which of the following is false regarding the joint cost allocation methods?

		A.When selling prices are at the split-off point are available but further processing is necessary, the NRV method is the preferred allocation method.
		B.The sales value at the split-off method is the best measure of benefits received.
		C.When selling prices of all products at the split-off are unavailable, the NRV method is the best alternative.
		D.The constant gross-margin percentage NRV method treats the joint products as though they comprise a single product.