1.
Difference between final sales value and separable costs is equal to

2.
As compared to sale value of main products, by-products have

3.
If final sales are $50000 and separable costs are $35000, then net realizable value will be

4.
Joint cost allocation method, in which individual product from joint products must gain a gross margin percentage is classified as

5.
Manufacturing, distribution and marketing costs incur after split off point is classified under