A company purchases a $11,040-$square$-$foot building for $$370,000.$ The building has two separate rental units. Unit A$,$ which has the

desirable location on the corner and contains $1,440$ square feet, will be rented for $$1\mathrm{.}50$ per square foot. Unit B contains $9,600$ square

feet and will be rented for $$0\mathrm{.}90$ 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?