A company purchases a 10,020-square-foot building for $375,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 3,340 square feet, will be rented for $1.00 per square foot. Unit B contains 6,680 square feet and will be rented for $0.75 per square foot. How much of the joint cost should be allocated to Unit A and to Unit B using the value basis of allocation?