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 $141,600, and the following quantities of product and sales revenues were produced.

Product	Sales Value
Feed	$ 82,600
Flour	129,800
Starch	23,600
Total	$ 236,000

How much of the $141,600 cost should be allocated to flour if the value basis is used?

Multiple Choice

• $28,910.

• $99,120.

• $77,880.

• $82,600.

• $236,000.