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: Separable Processing cost Units Produced Sales Value (after addt'i processing) L M N Total $13,500 $32,000 $12,500 $ 58,000 2,600 6,000 5,700 14,300 $74,000 $67,500 $28,000 $169,500 The amount of joint costs allocated to product L 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 $46.154. $42.184. 543,846 Multiple Choice O $46,154 $42,184 $43,846 $35,859 $20,000