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Batches Incorporated produces joint products L. M, and N from a folnt 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 additional processing) $ 17,000 4,000 $ 88,000 M $ 39,000 9,500 $ 85,000 N $ 23,000 7.100 $ 49,000 Total $||79, 900 20,600 $ 222,000 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 BBBBBBP, and round all dollar amounts to the nearest whole dollar), Multiple choice $66.869 $50,339 $49.976 $44.014 $28,155