A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $250,000, and the following quantities of product and sales revenues were produced.

Product	Pounds		Price per Pound
Feed	100,000		$	0.90
Flour	50,000			2.20
Starch	20,000			1.00

How much of the $250,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent.)

Multiple Choice

• $0.

• $133,333.

• $250,000.

• $130,000.

• $102,500.