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 $152,400, and the following quantities of product and sales revenues were produced.

Product	Sales Value
Feed	$ 88,900
Flour	139,700
Starch	25,400
Total	$ 254,000

How much of the $152,400 cost should be allocated to flour if the value basis is used?

Multiple Choice

$31,115.

$106,680.

$83,820.

$88,900.

$254,000.