Please select the correct statement. There is only one correct statement.

A) Separable costs are costs incurred before the split-off point that are assignable to one or more individual products and these costs can be relevant to the decision to sell a joint or main product at the split off point or to process it further.

B) Separable costs are costs incurred before the split-off point that are assignable to one or more individual products and these costs are irrelevant to the decision to sell a joint or main product at the split off point or to process it further.

C) Separable costs are costs incurred beyond the split-off point that are assignable to one or more individual products and these costs can be relevant to the decision to sell a joint or main product at the split off point or to process it further.

D) Separable costs are costs incurred beyond the split-off point that are assignable to one or more individual products and these costs are irrelevant to the decision to sell a joint or main product at the split off point or to process it further.

E) None of these statements are correct.