33.

Harmon Inc. produces joint products L, M, and N from a joint process. Information concerning a batch produced in May at a joint cost of $75,000 was as follows: $ Separable Processing cost Units Produced Sales Value (after addt'l processing) L M N Total 10,000 $ 25,000 $2,000 $ 37,000 1,200 2,500 4.300 8,000 60,000 $ 50,000 $ 7,000 $ 117,000 $ Determine the joint costs allocated to product N using the physical measure method and assume that units produced represents the physical measure (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar): O $33,434. 0 $40,313 O $23,438. O $27,109. O $11,250