* Distinguish between the sales value at splitoff method and the estimated NRV method. Both methods use market selling price data in allocating joint costs, but they differ in which sales-price data they use, joint costs on the basis of each product's relative sales value at the splitoff point. joint costs on the basis of the relative estimated net realizable value (expected expected separable costs of production and marketing) The estimated net realizable value method allocates The sales value at splitoff method allocates Distinguish between the sales value at splitoff method and the estimated NRV method Both methods use market selling price data in allocating joint costs, but they differ in which sales-price data they use. joint costs on the basis of each product's relative sales value at the splitoff point. joint costs on the basis of the relative estimated net realizable value (expected final sales value in the ordinary course of business minus the expected separable costs of production and marketing)