Cullumber Realty Company purchased a plot of ground for $1,500,000 and spent $4,350,000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at $131,000, $98,250, and $65,500 each, respectively. Complete the table below to allocate the cost of the lots using a relative sales value method. Apportioned Cost No. of Grade Lots Highland 20 $ Selling Price Total Revenue % of Total Sales Total Per Lot % $ Midland 40 Lowland 100 A 160