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 $95,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) L M N Total $ 12,000 $29,000 $ 8,000 $ 49,000 2,000 4,500 11,600 $68,000 $60,000 $19,000 $147,000 5,100 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): $36,853. $38,563. $41,767. $32,238. $16,379