The correct answer is: C. split off point.
A split-off point is the point in a joint production process at which two or more products become separately identifiable. At this point, the joint products can be sold or further processed.
A step-down point is the point in a joint production process at which a joint product is further processed into a different product.
An incremental point is the point in a joint production process at which a joint product is sold or further processed, and the incremental costs of further processing are greater than the incremental revenue from further processing.
An inseparability point is the point in a joint production process at which the joint products cannot be separated from each other.
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