xercise 144 oran Realty Company purchased a plot of ground for $1,900,000 and spent $4,100,000 in developing it for building lots. The lots were classified into Highland, Midland, and Lowland grades, to sell at $120,000, $90,000, and 60,000 each, respectively. omplete the table below to allocate the cost of the lots using a relative sales value method Apportioned Cost No. of Lots Grade ighland 20 Midland40 Selling Price Total Revenue % of Total Sales Total Per Lot Lowland 100 160