Under the net realizable method of allocating joint costs, which of the following equations is used to compute the value of products not processed beyond the split-off point?
a.Net Realizable Value = (Final Selling Price à Quantity) ÷ Additional Processing Costs
b.Net Realizable Value = (Final Selling Price à Quantity) - Additional Processing Costs
c.Net Realizable Value = Selling Price at Split-Off à Quantity
d.Net Realizable Value = Selling Price at Split-Off ÷ Quantity