19. Which is NOT a profitable method of managing a constraint (increasing the capacity of a bottleneck or relaxing (or elevating) the constraint)? A. Shifting workers from non-bottleneck processes to the bottleneck. B. Subcontracting some of the processing that would be done at the bottleneck. C. Refuse further orders beyond the capacity of the bottleneck. D. Working overtime at the bottleneck. ask 20. The point in the manufacturing process where each joint product can be recognized as a separate product is called the split-off point. Which of the following statements regarding the split-off point is true? A. When deciding whether to sell one or more of the split-off products or process them further, all costs before the split-off point are irrelevant. B. When deciding whether to sell one or more of the split-off products or process them further, all costs before the split-off point are relevant. C. Differential analysis cannot be used in this situation as it is impossible determine whether the costs are relevant or not. D. The company should always process the split-off products further, specially when there is a market for that product before further processing