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 $$140,000,$ and the following quantities of product and sales revenues were produced.

Product Pounds Price per pound

Feed $110,000$ $ $0\mathrm{.}80$

Flour $50,0002\mathrm{.}20$

Starch $20,0001\mathrm{.}10$

How much of the $$140,000$ cost should be allocated to flour if the value basis is used?