Home Properties is developing a subdivision that includes 340 home lots. The 160 lots in the Canyon section are below a ridge and d not have views of the neighboring canyons and hills; the 180 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is \\( \\$ 45,000 \\) and for each Hilltop lot is \\( \\$ 95,000 \\). The developer acquired the land for \\( \\$ 2,100,000 \\) and spent another \\( \\$ 1,900,000 \\) on street and utilities improvements. Assign the joint land and improvement costs of \\( \\$ 4,000,000 \\) to the Canyon section and the Hilltop section using the value basis of allocation. (Do not round your intermediate calculations.)