Which of the following methods allocates joint costs based on measures estimated after the final products are fully processed and are ready to be sold?

A) physical units method
B) weighted average method
C) market value at split-off method
D) net realizable value method

Net Realizable Value Method

An accounting method used to value inventory or accounts receivable at the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.

Market Value at Split-Off Method

A method used to allocate joint costs based on the market value of products at the point of separation in a production process.