Home Properties is developing a subdivision that includes $380$ home lots. The $230$ lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the $150$ lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $$44,000$ and for each Hilltop lot is $$92,000.$ The developer acquired the land for $$2,100,000$ and spent another $$3,000,000$ on street and utilities improvements.

Assign the joint land and improvement costs of $$5,100,000$ to the Canyon section and the Hilltop section using the value basis of allocation.

Note: Do not round your intermediate calculations