A company purchases a 7,056-square-foot building for $370,000. The bullding has two separate rental units. Unit A, which has the desirable location on the comer and contains 2,016 square feet, will be rented for $2.50 per square foot. Unit B contains 5,040 square feet 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