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 $260,000, and the following quantities of product and sales revenues were produced. Product Pounds Price per Pound Feed 150,000 $2.20 Flour 44,000 2.60 Starch 14,000 7.00 How much of the $260,000 cost should be allocated to feed? (Round your intermediate percentage to the nearest whole percent.)

$330,000.

$0.

$158,600.

$260,000.

$200,000.