Cheche 13 2 DO Heart & Home Properties as developing a subdivision that includes 440 home lots. The 170 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hits the 270 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $42.000 and for each Hilltop lot is $105,000. The developer acquired the land for $2.000.000 and spent another s2600,000 on street and utilities improvements Assign the joint land and improvement costs to the lots using the value basis of allocation and determine the average cost perlot (Do not round your intermediate calculations.) Market Valo Cost to Allocate Allocated Cast Quantity Average Lot of Lots CO tot Market Value Numerator Denominator of Me 0 0 Canyon section Hop section Total O