A company purchases a 13,200 -square-foot bulding for $365,000. The building has two separate rental units. Unit A which has the desirable location on the comer and contains 2700 square feet, will be rented for $1.50 per square foot. Unit B contains 10.500 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