Relative Sales Value at Split-Off Is Used to Allocate $\text {\underline{ cossts beyond split-off} }$

Relative sales value at split-off is used to allocate
$\text {\underline{ cossts beyond split-off} }$                                         $\text {\underline{ joint costs} }$

A) yes yes
B) yes no
C) no yes
D) no no