A company purchases a $6,336-$square$-$foot building for $$345,000.$ The building has two separate rental units. Unit A$,$ which has the desirable location on the corner and contains $1,296$ square feet, will be rented for $$2\mathrm{.}50$ per square foot. Unit B contains $5,040$ square feet and will be rented for $$1\mathrm{.}50$ 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?

$\backslash$table$[[,$Rental value,Percent of rental value,Joint Cost,$\backslash$table$[[$Allocated$],[$cost$]]],[,$Numerator,Denominator,$\%$ of Mkt Value$],[$Unit A$],[$Unit B$],[$Totals$,,,,,,]]$