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 $400,000, and the following quantities of product and sales revenues were produced. Product Pounds Price per Pound Feed 130,000 $2.30 Flour 46,000 2.40 Starch 16,000 5.00 How much of the $400,000 cost should be allocated to feed? (Round your intermediate percentage to the nearest whole percent.)