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 $181,200, and the following quantities of product and sales revenues were produced. Product Feed Flour Starch Sales Value $ 105,700 166,100 30,200 $ 302,000 Total How much of the $181,200 cost should be allocated to flour if the value basis is used? Multiple Choice $36.995. $126,840. $99,660