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Net realizable value at the split-off point is used to allocate
Marginal Product
The increase in output that results from using one more unit of a particular input, assuming all other inputs remain constant.
Marginal Product
The additional output derived from adding one more unit of a specific input, while holding all other inputs constant.
Workers
Individuals or employees who perform tasks or labor for payment in various sectors of an economy.
Output
The volume of output in terms of products or services from a firm, industry, or the economy as a whole during a defined period.
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