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 $120,000 was as follows: Separable Processing cost Units Produced Sales Value (after additional processing) L $ 14,500 3,000 $ 78,000 M $ 34,000 7,000 $ 72,500 N $ 15,500 6,100 $ 34,000 Total $ 64,000 16,100 $ 184,500 The amount of joint costs allocated to product L using the physical measure 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): Multiple Choice $44,544 $22,360. $45,466. $38,219. $52,174