Sandhill Realty Company purchased a plot of ground for $1.940,000 and spent $4,300,000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at $148,000, $111,000, and $74,000 each, respectively. Complete the table below to allocate the cost of the lots using a relative sales value method. No. of Lots Grade % of Total Sales Selling Price Total Revenue % $ $ Highland $ $ 20 % Midland 40 %6 Lowland 100 $ $ 160