Home Properves is developing a subdivision that includes 330 home lots. The 180 lots in the Canyon secton are below a ridge and do not have views of the neighboring canyons and hills, the 150 lots in the Hiltop section offer unobstructed views. The expected selling price for each Canyon lot is $42,000 and for each Hilitop lot is $99,000. The developer acquired the land for $1,900,000 and spent another $2,100,000 on street and utilties improvements. Assign the joint land and improvement costs of $4,000,000 to the Canyon section and the Hillop section using the value basis of allocation. (Do not round your intermedlate calculetions.)