17) An example of allocating joint costs using physical measures based on the . sales value at split-off point is allocating joint costs )volume of the products produced C) constant gross-margin percentage D) net realizable value 18) Which of the following formulas would calculate the net r A) sales value at the split-off point less cost to produce up to B) sales value x constant gross-margin C) final sales value minus cost of goods sold D) final sales value minus separable costs 19) Which of the following is an example of spoilage? A) short lengths from woodworki product ng operations that cannot be used to make another B) edges from plastic molding operations that result from the main produet's manufacturing process but have little or no value fective units of laptops detected after the production process but reworked before t units are sold as good products to customers D) def material and must be sold as discounted "seconds" in the factory store 20) Spoilage that is an inherent result of the particular production process and aris under efficient operating conditions is referred to as ective men's button down cotton collar dress shirts that have small pulls in the A) incremental spoilage B) normal spoilage C) irregular spoilage D) direct spoilage