Harmon Inc. produces joint products L, M, and N from a joint process. Information concerning a batch produced in Maya a joint cost of $75,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) L M N Total $10,000 $25,000 $2,000 $ 37,000 1,200 2,500 4,300 8,000 $ 60,000 $50,000 $7,000 $117,000 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): $11,250. $23,438. (0) $33,434. $40,313. $27,109