Please help me solve the wrong x-marked area and show me step-by-step calculations for the number of lots. thankyou

Home Properties is developing a subdivision that includes 310 home lots. The 190 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 $58,000 and for each Hilltop lot is $109,000. The developer acquired the land for $1,800,000 and spent another $3,100,000 on street and utilities improvements. Assign thejoint land and improvement costs of $4,900,000 to the Canyon section and the Hilltop section using the value basis of allocation. (Do not round your intermediate calculations.) 9 Answer is complete but not entirely correct. Numerator Denominator % ailaes Canyon section $ 11,020,000 0 $ 11,020,000 0 $ 24,100,000 0 45.73% $ 4,900,000 a $ 2,240,770 a 11,794 6 Hilltop section 13,060,000 0 13,060,000 a 24,100,000 54.27% 4,900,000 2,659,230 22,160 9 Totals $ 24,100,000 100.00% $ 4,900,000