The Constant Gross-Margin Percentage NRV Method of Joint Cost Allocation

The constant gross-margin percentage NRV method of joint cost allocation:

A) involves allocating costs in such a way that maintaining the same gross margin percentage for each product that was obtained in prior years
B) involves allocating costs in such a way that the overall gross margin percentage is identical for the individual products
C) is the same as the estimated NRV method
D) is the same as the sales-value at splitoff method