When a joint production process yields two or more products with low

total sales values relative to the total sales values of other products, those

products are called joint products.

The primary purpose of joint costing is to allocate the separable costs

to the individual products that are eventually sold.

Distribution costs incurred beyond the split-off point assignable to

each of the specific products identified at the split-off point are considered

as joint costs.

The challenge of a production facility that is producing several

products from one main process is how to allocate the joint costs that are

incurred before the split-off point.

None of the others