The net realizable value method
a) allocates joint costs to joint products on the basis of a comparable physical measure at the split off point
b) allocates joint costs to joint products on the basis of the relative sales value at the split off point
c) allocates joint costs to joint products in a way that each product has an identical gross-margin percentage
d) allocates joint costs to joint products on the basis of relative nrv

B

Explanation:

The NRV is a method in sales, the combination of final sales values and less separable cost value. In sales what we thinking most is about our profit. This concept is usually used by a businessman and salesmen to sell their products. But if we discuss the realizable value of the sales price is less separable cost, it does not provide an equal profit.  

For example, if you are selling a branded purse and a daily model purse so the separable cost of the branded purse is different from a normal purse.

apart from being against desegregation, governor of georgia eugene talmadge opposed as well to the work progress administration, an ambitious program of the "new deal" created by president franklin d. roosevelt to overcome the great depression after world war i. talmadge disagreed with welfare spending, job training and organized labor. according to his ideas, he thought the government was spending too much money on this, and he wasn't willing to accept a wage higher than georgia's lower average wage. besides, talmadge strongly opposed to the "new deal" as he thought it had communist ideas.