ences A company purchases a 6,048-square-foot building for $415,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 1,728 square feet, will be rented for $2.50 per square foot. Unit B contains 4,320 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? Unit A Unit B Totals Rental value Allocated Percent of rental value Joint Cost cost Numerator Denominator % of Mkt Value