Doran Realty Company purchased a plot of ground for P800,000 and spent P2, 100, 000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at P100,000, P75, 000, and P50,000 each, respectively. Complete the table below to allocate the cost of the lots using a relative sales value method. Grade No. of Lots Selling Price Total Revenue % of Total Sales Apportioned Cost Total Per Lot Highland 20 Midland 40 Lowland 100 Total 160