8 A company purchases a 23,540-square-foot building for $761,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 7,040 square feet, will be rented for $2.50 per square foot. Unit B contains 16,500 square feet and will be rented for $1.60 per square foot. Compute the amount of joint cost that should be allocated to Unit A using the value basis of allocation: Multiple Choice $228,300. $190,250. $304,400. $456,600 $494,650. n