The Parvis Paramount Pigsty (PPP)raises Pigs,from Which a Variety

The Parvis Paramount Pigsty (PPP) raises pigs,from which a variety of pork products are processed.The herd features the Danish Yorkshire,which typically reaches 105 kgs at maturity.The following table summarizes the production process of producing Porktry,Porfekt,and Porkatoo from one pig $\begin{array}{lrrr} & \text { Porktry } & \text { Porfekt } & \text { Porkatoo } \\\text { Weight, in kgs } & 45 & 20 & 35 \\\text { Sales price, kg } & € 22.50 & € 84.00 & € 28.00 \\\text { Processing costs per kg } & € 13.50 & € 50.40 & € 14.00\end{array}$
Previous research has indicated that raising a Danish Yorkshire from breeding to disposition costs an average of €3 per kg.The ratio of pig parts to products is relatively inflexible;as yet,bio-engineering has failed to produce pigs with other than four legs.Of the statements below,which is true of the allocation of the joint costs?

A) By weight,Porktry is allocated €81.41
B) By relative sales value,Porkatoo is allocated €80.05
C) Since Porktry is the least profitable product,it should be discontinued and resources devoted to Porfekt
D) By relative net realizable values,Porfekt is allocated €135.09
E) None of the choices are correct