Sheridan Realty Company purchased a plot of ground for $1,580,000 and spent $3,800,000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at $134,000, $100,500, and $67,000 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 Revenue Highland 20 $ Midland 40 160 $ +A Lowland 100 % do % +A do % +A $