A real estate project, the land developed at the same time contains different types of houses. How can the land cost be shared among different types?

All development costs should be allocated to the practical construction area of commercial and residential buildings. Assuming that the above-mentioned building areas are saleable areas, the land cost can be shared through the floor area ratio, that is, the land cost for commercial sharing is10000 *10000/25000 = 40 million yuan, and the land cost per square meter for building is 4000/ 1=4000 yuan. The cost of residential land is10000 *15000/25000 = 60 million yuan, and the land cost per square meter of building is 6000/ 1.5=4000 yuan/square meter.