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 $360,000, and the following quantities of product and sales revenues were produced.

Product	Pounds	Price per Pound
Feed	100,000	$2.00
Flour	49,000	2.40
Starch	19,000	2.00

How much of the $360,000 cost should be allocated to feed? (Round your intermediate percentage to the nearest whole percent.)