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D is corrent because the estimated net realizable value (NRV) method allocates joint costs using the estimated sales values of the joint products after further processing, less the separable processing costs. Sales value minus separable costs for Ajac equals $72,000. Sales value minus separable costs for Bjac is $18,000. $72,000 is 80% of $90,000 ($72,000 + $18,000). Therefore, joint costs assigned to Ajac equal $48,000 (80% of $60,000).
A is incorrect because costs should be allocated based on sales value minus separable costs. 
B is incorrect because costs should be allocated based on sales value minus separable costs. 
B is incorrect because costs should be allocated based on sales value minus separable costs.