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

$$175,000$ was as follows:

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

$$34,955.$

$$36,029.$

$$56,618.$

$$68,912.$

$$82,353.$