A company purchases a 14,520-square-foot building for $430,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 2,970 square feet, will be rented for $1.00 per square foot. Unit B contains 11,550 square feet and will be rented for $0.60 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 Allocated Rental value Percent of rental value Joint Cost cost Numerator Denominator % of Mkt Value 0.00%