All costs incurred be beyond the split-off point that are assignable to one or more individual products are called: Select one: O a. main costs b. joint costs c. be product costs O d. separable costs Direct materials inventory would normally include: Select one: O a. direct materials in stock and awaiting use in the manufacturing process b. products in their original form intended to be sold without changing their basic form O c. goods fully completed but not yet sold o d. goods partially worked on but not yet fully completed