A company purchases a 6,600-square-foot building for $330,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 1,350 square feet, will be rented for $2.00 per square foot. Unit B contains 5,250 square feet and will be rented for $1.20 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