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 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 $69,767. O $51,486. O $50.930. O $45,161. O $29,302