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 $150,000 was as follows:

	L	M	N	Total
Separable Processing cost	$ 17,500	$ 40,000	$ 24,500	$ 82,000
Units Produced	4,200	10,000	7,300	21,500
Sales Value (after additional processing)	$ 90,000	$ 87,500	$ 52,000	$ 229,500

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 33.3333%, and round all dollar amounts to the nearest whole dollar):

Multiple Choice

$26,892.

$27,966.

$48,305.

$60,288.

$73,729.