What is the difference between co-products and by-products?

What is the difference between co-products and by-products?
A . Only co-products can be manufactured in isolation from the main product.
B . Only by-products have a zero inventory valuation.
C . Only co-products are identified by a special item category in the bill of material (BOM).
D . Only co-products appear in the processor production order settlement rule.

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Answer: D