Requirement $3.$ Comment on differences in the results in requirements $1$ and $2.$

A$.$

Requirement $1$ and $2$ result in the same ending inventory value since there is no difference in allocating costs when there are byproducts.

B$.$

In requirement $1$ joint costs are allocated to only the most profitable joint products. In requirement $2$ all$$ products, including$$ byproducts, are allocated joint costs.

C$.$

In requirement $1$ each product is allocated joint costs since each product is a joint product. In requirement $2$ only breasts and thighs are allocated joint costs since the remaining products are byproducts.

D$.$

None of the above are true.