Point in joint production process, in which two or more products are separately identifiable is termed as

A step down point
B incremental point
C split off point
D inseparability point

Correct Answer: split off point

Point in joint production process, in which two or more products are separately identifiable is termed as split off point. A split-off point is the location in a production process where jointly manufactured products are henceforth manufactured separately; thus, their costs can be identified individually after the split-off point.

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