Sheffield Realty Corporation purchased a tract of unimproved land for $$115,500.$ This land was improved and subdivided into building lots at an additional cost of $$72,366.$ These building lots were all of the same size but owing to differences in location were offered for sale at different prices as follows.

$\backslash$table$[[$Group$,$No$.$ of Lots,Price per Lot$],[1,9,$$$6,300$