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 $300,000, and the following quantities of product and sales revenues were produced. product pounds price per pound feed 76,000 $ 1.50 flour 95,000 2.20 starch 38,000 1.50 how much of the $300,000 cost should be allocated to flour if the value basis is used?