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 $440,000, and the following quantities of product and sales revenues were produced. Product Sales Value Feed $ 120,000 Flour 108,100 Starch 68,000 Total $ 296,100 How much of the $440,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent.)