Whispering Corporation purchased a tract of unimproved land for $$576,000.$ This land was improved and subdivided into building lots at an additional cost of $$124,000.$ 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$],[1,21,$$$26,200$