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company putchases a 7,920-square-foot building for $425,000. The building has two separate rental units. Unit A, which has the lesirable 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 eet 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