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 $165,000 was as follows: Separable Processing cost Units Produced Sales Value (after additional processing) L $ 19,000 4,800 $ 96,000 M $ 43,000 11,500 $ 95,000 N $ 29,000 7,900 61,000 Total $ 91,000 24,200 $ 252,000 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): Multiple Choice $31,721. $32,795 $78,913. $65,472