A company purchases a 9,660-square-foot building for $365,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 1,260 square feet, will be rented for $2.00 per square foot. Unit B contains 8,400 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?