Batches Incorporated produces joint products L$,$ M$,$ and N from a joint process. Information concerning a batch produced in May at a joint cost of $$155,000$ was as follows:

$\backslash$table$[[,$L$,$M$,$Total,$],[$Separable Processing cost,$$18,000,$$$41,000,$$$26,000,$$$85,000$Batches Incorporated produces joint products L$,$ M$,$ and N from a joint process. Information concerning a batch produced in May at a joint cost of $$155,000$ was as follows:

L M N Total

Separable Processing cost $ $18,000$ $ $41,000$ $ $26,000$ $ $85,000$

Units Produced $4,40010,5007,50022,400$

Sales Value $($after additional processing$)$ $ $92,000$ $ $90,000$ $ $55,000$ $ $237,000$

The amount of joint costs allocated to product N using the net realizable value method is $($calculate all ratios and percentages to $4$ decimal places, for example $33\mathrm{.}3333\%,$ and round all dollar amounts to the nearest whole dollar$)$:

Multiple Choice

$$28,498.$

$$29,572.$

$$49,967.$

$$62,020.$

$$75,461.$