In a decision between selling B at the split-off point or processing B further, which of the following items is not relevant:

A) the $60,000 cost to process B beyond the split-off point.
B) the $3.80 unit sales price of B at the split-off point.
C) the portion of the $90,000 joint production cost allocated to B.
D) the $7 unit selling price for B after further processing.

Split-off Point

The stage in a process where multiple products become separately identifiable, and each can be processed further or sold.

Processing Further

A decision-making process in cost accounting used to determine whether additional costs should be incurred in further processing products before sale.

Joint Production Cost

Costs incurred in the process of producing multiple products simultaneously from the same raw materials or process.