Answers: $314.000$109.900$131,880.$38,465.$103,620.

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 $188,400, and the following quantities of product and sales revenues were produced. Product Sales Value Feed $ 109, 900 Flour 172, 700 Starch 31, 400 Total $ 314, 000 How much of the $188,400 cost should be allocated to flour if the value basis is used