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QS 22-21A (Algo) Jolnt cost allocation LO C2 A company purchases a 10,080 -square-foot building for $360,000. The building has two separate rental units. Unit A, which has the desirable location on the corner and contains 2,880 square feet, will be rented for $1.50 per square foot. Unit B contains 7,200 square feet and will be rented for $0.90 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