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 $310,000, and the following quantities of product and sales revenues were produced. Product Feed Flour Starch Total Sales Value $ 306,000 174,000 252,000 $ 732,000 How much of the $310,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent.)