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 $155,000 was as follows: L M N Total Separable Processing cost $ 18,000 $ 41,000 $ 26,000 $ 85,000 Units Produced 4,400 10,500 7,500 22,400 Sales Value (after addtl processing) $ 92,000 $ 90,000 $ 55,000 $ 237,000 The amount of joint costs allocated to product M 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)