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 $210,000, and the following quantities of product and sales revenues were produced. Product Feed Plour Starch. Total Sales Value $450,000 118,900 110,000 $ 678,900 How much of the $210,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent.) Multiple Choice $0. $138,600 $450,000 $239,999