Doran Realty Company purchased a plot of ground for $900,000 and spent $3,100,000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at $120,000, $90,000, and $60,000 each, respectively. Complete the table below to allocate the cost of the lots using a relative sales value method. Apportioned Cost Grade No. of Lots Selling Price Total Revenue % of Total Sales Total Per Lot Highland 20 $ $ % $ $ Midland 40 % Lowland 100 % 160 $ $