Answer
The price per square foot is $= 2.25$ $ dollars.$
The price per frontage foot is $=405 $ $dollars$.
Work Step by Step
The area of the lot can be calculated as
$A=wd$
Where
$w=80ft$
$d=180ft$
So,
$A=(80ft)(180ft)=14,400ft^{2}$
The price per square foot is $\frac{$32,400}{14,400ft^{2}}= 2.25$ $ dollars.$
The price per frontage foot is $\frac{$32,400}{80ft}= 405$ $ dollars.$