A manufacturing company properly classifies and accounts for one product as a by-product rather than as a main product because it
　　A. Has no sales value to the manufacturing company.
　　B. Has low sales value when compared to the main products.
　　C. Has low physical volume when compared to the other main products.
　　D. Can never be developed into a main product by this or any other manufacturer.
　　Answer:B
　　B is corrent. This is the correct reason for treating a product generated from a joint process as a by-product.
　　A is incorrect. This alternative is incorrect because it describes scrap, whereas a by-product provides sales value to the manufacturer.
　　C is incorrect. This alternative is incorrect because the physical volume of the by-product may be significant.
　　D is incorrect. A by-product may be developed into a main product. Some manufacturers choose not to develop a by-product into a main product due to the lack of facilities, cost, lack of fit with other main products, etc. However, this does not preclude others from taking the by-product and developing it into a salable finished product (for example, sawdust and wood ships manufactured into particleboard).