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 Pounds Feed 110,000 Flour 51,000 Starch 21,000 Price per Pound $1.00 2.30 1.00 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.) Multiple Choice $136,400 $310,000 O $0 $110,000 $146,666