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A company purchases a 8,280-square-foot commercial building for $330,000 and spends an additional $98,000 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 1,080 square feet, will be rented for $2.00 per square foot. Unit B contains 7,200 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 Answer is not complete. Percent of Market Value Joint Cost Numerator Denominator % of Mkt Value S 2,160 $ 428,000 Apportioned Cost $ 2,160 Unit A Unit B 8,640 $ 428,000 11 8,640 10,800 Totals $ 0.00% S 428,000