A company purchases a $11,440-$square$-$foot building for $$325,000.$ The building has two separate rental units. Unit $A,$ which has the

desirable location on the corner and contains $2,340$ square feet, will be rented for $$1\mathrm{.}50$ per square foot. Unit B contains $9,100$ 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?