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: L M N Total Separable Processing cost $ 16,500 $ 38,000 $ 21, 500 $ 76,000 Units Produced 3, 800 9, 000 6,900 19, 700 X 00:37:30 Sales Value (after additional processing) $ 86,000 $ 82,500 $ 46,000 $ 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 Multiple Choice $70.253. O $44.982. O $24,765. O $23.691. O $56.812