Suppose you buy land for $3,100,000 and spend $1,150,000 to develop the property. You then divide the land into lots as follows: Category Sale Price per Lot 15 Hilltop lots $ 540,000 15 Valley lots $ 360,000 How much did each Hilltop lot cost you? O A $113,333 OB. $38,333 C. $170,000 D. $540,000