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 $165,000 was as follows: a Separable Processing cost Units Produced Sales Value (after addt'l processing) M N Total $19,000 $43,000 $29,000 $ 91,000 4,800 11,500 7,900 24,200 $96,000 $95,000 $61,000 $252,000 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)