I need typed solution with explanation otherwise I will report to your answer and don't use AI BOT. Explain why reaming options are incorrect I will thumb up.

For purposes of allocating joint costs to joint products, the estimated net realizable value at split-off is equal to:

A. Final sales price reduced by cost to complete after split-off.

B. Sales price less a normal profit margin at the point of sale.

C. Separable product cost plus a normal profit margin.

D. Total sales value less joint costs at point of split-off.