Batches Incorporated produces joint produtcs L$,$ M$,$ and N from a joint process. Information concerning a batch produced in May at a joint cost of $$110,000$

$\backslash$table$[[,$L$,$M$,$N$,$Total$],$

$[$Separable Processing cost,$$13,500,$$$32,000,$$$12,500,$$$58,000$

Units produces $$2,600,$ $$6,000,$ $$5,700,$ $$14,400$

Sales value $($after additional processing$)$ $$74,000,$ $$67,500,$ $$28,000,$ $$169,500$

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 $33\mathrm{.}3333\%,$ and roung all dollar amounts to the nearest whole dollar.$)$