Please select the correct statement. There is only one correct statement. (4 marks)

A) Thephysicalmeasuremethodofjointcostallocationispreferredoverthemarket-basedmeasures in the case of rate regulation because it does not anticipate subsequent management decisions on further processing.

B) The estimated NRV of joint cost allocation is preferred over the physical measure method in the case of rate regulation because sales value after the split-off point are difficult to obtain in the case of rate regulation.

C) The sales value at split-off method of joint cost allocation is preferred over the physical measure method in the case of rate regulation because sales value after the split-off point are difficult to obtain in the case of rate regulation.

D) The constant gross margin percentage NRV method of joint cost allocation is preferred over the physical measure method in the case of rate regulation because sales value after the split-off point are difficult to obtain in the case of rate regulation.

E) None of these statements are correct.