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 Sales Value

Feed $ 294,000

Flour 112,500

Starch 90,000

Total $ 496,500

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.)