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Exerclse 22-22A (Algo) Assigning Jolnt costs LO C2 Home Properties is developing a subdivision that includes 410 home lots. The 180 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 230 lots in the Hilitop section offer unobstructed views. The expected selling price for each Canyon lot is $47,000 and for each Hiltop lot is $96,000. The developer acquired the land for $2,400,000 and spent another $1,200,000 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. Note: Do not round your intermediate calculations