A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased fo $400,000, and the following quantities of product and sales revenues were produced. Product Feed Flour Starch Pounds 130,000 46,000 16,000 Price per Pound $2.30 2.40 5.00 How much of the $400,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent