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 $170,000 was as follows: L M N Total Separable Processing cost $ 19,500 $ 44,000 $ 30,500 $ 94,000 Units Produced 5,000 12,000 8,100 25,100 Sales Value (after additional processing) $ 98,000 $ 97,500 $ 64,000 $ 259,500 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 $81,275. $56,049. $54,861. $49,724. $33,865