Which of the following statements best define split off point in joint costing? A. It is the point at which the managers decide to outsource some of its production processes.
B. It is the juncture at which decisions determining joint costs of various products to be produced are taken.
C. It is the point at which managers decide to discontinue one or more of the products.
D. It is the juncture in a joint production process when two or more products become separately identifiable.

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units