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 $135,000 was as follows: Separable Processing cost Units Produced Sales Value (after additional processing) $ 16,000 3,600 $ 84,000 M $ 37,000 8,500 $ 80,000 N $ 20,000 6,700 $ 43,000 Total $ 73,000 18,800 $ 207,000 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 $22,098 O $23,172. O $43,321 $55,066 $68,507