A company purchases a 7,920-square-foot commercial building for $335,000 and spends an additional $82,000 to divide the space into two separate rental units and prepare it for rent Unit A, which has the desirable location on the corner and contains 1,620 square feet will be rented for $2.00 per square foot Unit B contains 6,300 square feet and will be rented for $1.20 per square foot. How much of the joint cost should be assigned to Unit B using the value basis of allocation? Market Value Percent of Market Value Joint Cost Apportioned Cost Unit A Unit B Numerator Denominator % of Mkt Value $ 3,240 $ 10,800 30.00% 7,560 10,800 70.00% 100.00% X X Totals