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 $75,000 was as follows: M Total Separable Processing cost Units Produced $10,000 $25, ee0 $2,000 $ 37, 000 1,200 2,500 4,300 8,000 Sales Value (after addt'l processing) $60,000 $50,000 $7,eee $117,ee0 The amount of joint costs allocated to product N 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 $27,109. $23,438 $11,250 $40,313 $33,434