A company purchases a 26,600-square-foot building for $766,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 7,000 square feet, will be rented for $2.80 per square foot. Unit B contains 19,600 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:

Select one:

a. $459,600.

b. $497,900.

c. $191,500.

d. $306,400.

e. $229,800.