The correct answer is: A. separable costs
Separable costs are costs that can be identified with a particular product or service. They are incurred after the split-off point, which is the point at which joint products become separately identifiable. Separable costs are used to determine the profitability of each product or service.
Net realizable value is the estimated selling price of a product or service in the ordinary course of business less the estimated costs of completion and disposal. It is used to determine the value of inventory and to assess the profitability of a product or service.
Joint costs are costs that are incurred in the production of two or more products or services that cannot be identified with a particular product or service until after the split-off point. Joint costs are not allocated to the individual products or services, but are instead treated as a period cost.
Floating costs are costs that are not directly related to the production of a product or service. They are incurred regardless of the level of production and are therefore not relevant to the decision of whether or not to produce a product or service.
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