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 $125,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) L N Total M $15,000 $35,000 $17,000 $ 67,000 3,200 7,500 6,300 17,000 $80,000 $75,000 $37,000 $192,000 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):