Harmon Inc. produces joint products L, M, and from a joint process. Information concerning a batch produced in May at a joint cost of $100,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) M N Total $12,500 $30,000 $ 9,500 $ 52,000 2,200 5,000 5,300 12,500 $70,000 $62,500 $22,000 $154,500 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 33.3333%, and round all dollar amounts to the nearest whole dollar: Multiple Choice $33,459 $40,000 $42,400 $12000 $39.784