Joint costs in different industries may be allocated using any of the following methods,$$EXCEPT:

a$.$

relative new realizable values at the split$-$off point of gold,$$silver$,$copper found in $100$tons of mining ore

b$.$

relative sales values of fresh tomatoes,$$pulp tomatoes and tomato$$juice$$at the$$split$-$off point

c$.$

relative profitability$$of line planks,$$plywood$,$chips and sawdust at the split$-$off point

d$.$

relative$$cubic footage of gases from a gas exploration process