Why does the sales value at split off method use the sales value of the total production

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Why does the sales value at split off method use the sales value of the total production in the accounting period and not just the revenues from the products sold?

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Cost Accounting A Managerial Emphasis

ISBN: 978-0136126638

13th Edition

Authors: Charles T. Horngren, Srikant M.Dater, George Foster, Madhav

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