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 $450,000, and the following quantities of product and sales revenues were produced. product pounds price per pound feed 110,000 $ 2.00 flour 48,000 2.20 starch 18,000 3.00 how much of the $450,000 cost should be allocated to feed if the value basis is used?