Heart & Home Properties is developing a subdivision that includes 490 home lots. The 210 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 280 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $48,000 and for each Hilltop lot is $94,000. The developer acquired the land for $2,100,000 and spent another $1,700,000 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 per lot. (Do not round your intermediate calculations.) Market Value Percent of Market Value Cost to Allocate Allocated Cost Quantity Average Lot of Lots Cost Numerator Denominator % of Mkt Value 0 0 Canyon section Hilltop section 0 0 Totals 0 The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Purchasing $38,000 Maintenance $21,600 Fabrication $ 102,000 Operating costs No. of purchase orders Sq. ft. of space Assembly $68,000 4 2,400 16 3,600 Required: Compute the amount of Purchasing department expense to be allocated to Assembly