A business allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $145,200, and the following quantities of product and sales revenues were produced.

ProductSales ValueFeed$ 84,700Flour133,100Starch24,200Total$ 242,000

How much of the $145,200 cost should be allocated to flour if the value basis is used?