Joint Costs in different industries may be allocated using any of the following methods, except:

A. Relative cubit footage of gases from a gas exploration process

B. Relative sales value of fresh tomatoes, pulp tomatoes, and tomato juice at the split-off point

C. Relative sales value of maple wood planks, plywood, and chips (for smoking meat) at the split off point

D. Relative net realizable values at the split-off point of gold, silver, copper found in 100 tons of mining ore

E. All of the above