A company purchases a 11,440-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 2,340 square feet, will be rented for $1.50 per square foot. Unit B contains 9,100 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? Rental value Percent of rental value Allocated Joint Cost cost Numerator Denominator % of Mkt Value Unit A $ Unit B 2,340 $ 9,100 2 1 Totals $ 11,440 0.00%