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 $210,000, and the following quantities of product and sales revenues were produced. Product Feed Flour Pounds 72,500 58,000 29,000 Price per pound $1.40 2.50 1.50 Starch How much of the $210,000 cost should be allocated to flour if the value basis is used? Multiple Choice $35,525. O $109,025. O $105,000. O $101,500. O $290,000 $290,000