QS 24-21A (Algo) Joint cost allocation LO C2 A company purchases a 6,864 -square-foot buliding for $390,000. The building has two separate rental units. Unit A, which has the desirable location on the comer and contains 1,404 square feet, will be rented for $2.50 per square foot Unit B contains 5,460 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