A company purchases a 12,600 -square-foot building for $420,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 3,600 square feet, will be rented for $1.50 per square foot. Unit B contains 9,000 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