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:

	L	M	N	Total
Separable Processing cost	$10,000	$25,000	$2,000	$37,000
Units Produced	1,200	2,500	4,300	8,000
Sales Value (after addt’l processing)	$60,000	$50,000	$7,000	$117,000

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):

$23,438.

$33,434.

$40,313.

$27,109.

$11,250.