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 $140,000 was as follows: Separable Processing cost Units Produced Sales Value (after additional processing) M $ 16,500 3,800 $ 86,000 $ 38,000 9,000 $ 82,500 N $ 21,500 6,900 $ 46,000 Total $ 76,000 19,700 $214,500 The amount of joint costs allocated to product L using the net realizable value method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333 %, and round all dollar amounts to the nearest whole dollar):