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Home Properties is developing a subdivision that includes 390 home lots. The 170 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 220 lots in the Hillop section offer unobstructed views. The expected selling price for each Canyon lot is $43,000 and for each Hillop lot is $108,000. The developer acquired the land for $1,800,000 and spent another $2,800,000 on street and utilities improvements. Assign the joint land and improvement costs of $4,600,000 to the Canyon section and the Hillop section using the value basis of allocation. (Do not round your intermediate calculations.)