Heart & Home Properties is developing a subdivision that includes 600 home lots. The 450 lots in the Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 150 lots in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $55,000 and for each Hilltop lot is $110,000. The developer acquired the land for $4,000,000 and spent another $3,500,000 on street and utilities improvements. Assign the joint land and improvement costs to the lots using the value basis of allocation and determine the average cost per lot.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Heart & Home Properties is developing a subdivision that includes 600 home lots. The 450 lots in the
Canyon section are below a ridge and do not have views of the neighboring canyons and hills; the 150 lots
in the Hilltop section offer unobstructed views. The expected selling price for each Canyon lot is $55,000
and for each Hilltop lot is $110,000. The developer acquired the land for $4,000,000 and spent another
$3,500,000 on street and utilities improvements. Assign the joint land and improvement costs to the lots
using the value basis of allocation and determine the average cost per lot.

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