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 $145,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) L M N Total $17,000 $39,000 $23,000 $ 79,000 4,000 9,500 7,100 20,600 $ 88,000 $85,000 $49,000 $222,000 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)