All costs incurred be beyond the split-off point that are assignable to one or more individual products are called: Select one: a. be product costs b. joint costs C. separable costs O d. main costs Outputs with a negative sales value are: Select one: a. subtracted from product revenue b. added to joint production costs and allocated to joint or main products c. added to cost of goods sold d. added to joint production costs and allocated to bbegproducts and scrap The focus of joint costing is on allocating costs to individual products: Select one: a. at the end of production O b. before the splitoff point c. at the splitoff point d. after the splitoff point Finished goods inventory would normally include: Select one: a. goods fully completed but not yet sold b. products in their original form intended to be sold without changing thehs basic form c. goods partially worked on but not yet fully completed d. direct materials in stock and awaiting use in the manufacturing process