A company purchases a 10,560-square-foot building for $440,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 2,160 square feet, will be rented for $1.50 per square foot. Unit B contains 8,400 square feet and will be rented for $0.90 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? Unit A Unit B Totals Rental value Percent of rental value Allocated Joint Cost cost Numerator Denominator % of Mkt Value 0.00%