Which of the following statements is true? A) The split off point is the point at which separate products can be identified. B) The net realizable value method of allocating joint costs is superior to the physical measures method. C) A product should be processed further instead of being sold as-is if the selling price from processing further exceeds the selling price of selling as-is. D) The step method of allocating service department considers all of the inter- departmental services provided