Which of the following - the joint processing cost up to split-off, the separable cost of further processing, and the selling price of the further processed product- arerelevant in deciding whether to sell a product at the split-off point or process it further?

• The joint processing cost up to split-off only.
• The separable cost of further processing only.
• The selling price of the further processed product only.
• The joint processing cost up to split-off and the separable cost of further processing.
• The separable cost of further processing and the selling price of the further processed product.