Which of the following statements about joint-cost allocation is false? Select one: a. Joint-cost allocation can be based on the number of units produced. b. Joint-cost allocation is helpful in inventory valuation. c. Joint-cost allocation is useful in deciding whether to further process a product after split-off. d. Joint-cost allocation is useful in making a profit determination about individual joint products. e. Joint-cost allocation can be accomplished by using several different methods that focus on sales value and product "worth."