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 $127,200, and the following quantities of product and sales revenues were produced.

Product	Sales Value
Feed	$ 74,200
Flour	116,600
Starch	21,200
Total	$ 212,000

How much of the $127,200 cost should be allocated to flour if the value basis is used?

• $74,200.

• $212,000.

• $25,970.

• $69,960.

• $89,040.