Home Properties is developing a subdivision that includes 320 home lots. The 200 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 120 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is \\( \\$ 60,000 \\) and for each Hilltop lot is \\( \\$ 103,000 \\). The developer acquired the land for \\( \\$ 1,800,000 \\) and spent another \\( \\$ 2,000,000 \\) on street and utilities improvements. Assign the joint land and improvement costs of \\( \\$ 3,800,000 \\) to the Canyon section and the Hilltop section using the value basis of allocation. Note: Do not round your intermediate calculations