Harmon Inc. produces joint products L$,$ M$,$ and N from a joint process. Information concerning a batch produced in May at a joint cost of $$110,000$ was as follows:

L M N Total

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

Units Produced $2,6006,0005,70014,300$

Sales Value $($after addt$$l processing$)$ $ $74,000$ $ $67,500$ $ $28,000$ $ $169,500$

The amount of joint costs allocated to product M using the physical measure method is $($calculate all ratios and percentages to $4$ decimal places, for example $33\mathrm{.}3333\%,$ and round all dollar amounts to the nearest whole dollar$)$:

Multiple Choice

$$42,184.$

$$35,859.$

$$20,000.$

$$46,154.$

$$43,846.$