Home Properties is developing a subdivision that includes 460 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 270 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $42,000 and for each Hilltop lot is $101,000. The developer acquired the land for $1,500,000 and spent another $2,100,000 on street and utilities improvements. Assign the joint land and improvement costs of $3,600,000 to the Canyon section and the Hilltop section using the value basis of allocation