A company purchases a 8,580-square-foot building for $335,000. The bullding has two separate rental units. Unit A, which has the desirable location on the comer and contains 1,755 square feet, will be rented for $2.00 per square foot. Unit B contains 6,825 square feet and will be rented for $120 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