A company purchases a 19.600-5quare-foot building for $752,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 5,600 square feet, will be rented for $2.50 per square foot. Unit 8 contains 14,000 square feet and will be rented for $1.50 per square foot. Compute the amount of joint cost that should be allocated to Unit A using the value basis of allocation