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Home Properties is developing a subdivision that includes 440 home lots. The 230 lots in the Canyon section are below a ridge and do not have vlews of the neighboring canyons and hills; the 210 lots in the Hiltop section offer unobstructed views. The expected selling price for each Canyon lot is $49,000 and for each Hilltop lot is $93,000. The developer acquired the land for $2,200,000 and spent another $3,200,000 on street and utilities improvements. Assign the joint land and improvement costs of $5,400,000 to the Canyon section and the Hilltop section using the value basis of allocation. Note: Do not round your intermediate calculations