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Harmon Inc. producesjoint products L, M, and N from a joint process. Information concerning a batch produced in May at ajoint cost of $75,000 was as follows: L M N Total Separable Processing (ost $16,996 $25,993 $2,999 $ 37,899 Units Produced 1,299 2,593 4,399 3,399 Sales Value (after addt'l processing} $66,966 $56,983 $7,898 $117,089 The amount ofjcint costs allocated to product M 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): Multiple Choice 0 $40,313 $211 09 $33 ,434, $23,438. $1l,250 OOOO