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 $90,000 was as follows: Separable Processing cost Units Produced Sales Value (after addt'l processing) M N Total $11,500 $28,000 $ 6,500 $ 46,000 1,800 4,000 4,900 10,700 $ 66,000 $57,500 $16,000 $139,500 The amount of joint costs allocated to product L using the net realizable value 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)