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 $90,000 was as follows: L M N Total Separable Processing cost $ 11,500 $ 28,000 $ 6,500 $ 46,000 Units Produced 1,800 4,000 4,900 10,700 Sales Value (after additional processing) $ 66,000 $ 57,500 $ 16,000 $ 139,500 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)