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 $$105,000$ was as follows:

L M N Total

Separable Processing cost $ $13,000$ $ $31,000$ $ $11,000$ $ $55,000$

Units Produced $2,4005,5005,50013,400$

Sales Value $($after additional processing$)$ $ $72,000$ $ $65,000$ $ $25,000$ $ $162,000$

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$)$: