A company purchases a 18,000-square-foot building for $747,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 6,000 square feet, will be rented for $2.40 per square foot. Unit B contains 12,000 square feet and will be rented for $1.80 per square foot. Compute the amount of joint cost that should be allocated to Unit B using the value basis of allocation:

• $298,800.

• $485,550.

• $448,200.

• $415,000.

• $597,600.