Terms a Split-off point b Joint cost c Separable cost d By-product e Joint product f Product Definitions 

1 Product with low sales value compared with the sales value of the main or joint product(s).
2 Any output that has a positive sales value.
3 Junction in the process when one or more products in a joint-cost setting become separately identifiable.
4 Cost of a single process that yields multiple products simultaneously.
5 Cost incurred beyond the split-off point that are assignable to one or more individual products.
6 Product that is one of two or more products with relatively high sales value but not separately identifiable until the split-off point.

Required 

Match each term with its appropriate definition.