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.