A company purchases a 6,072-square-foot building for $450,000. The building has two separate rental units, Unit A, which has the desirable location on the corner and contains 792 square feet, will be rented for $2.50 per square foot. Unit B contains 5,280 square fect and will be rented for $1.50 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