Susie's Sweet Shop has the following sales, payroll and property factors:
______________Iowa _________Missouri
Sales ............. 69.20% ............. 32.01%
Payroll .......... 88.00% ............... 3.50%
Property ........ 72.42% .............. 24.04%
What are Susie's Sweet Shop's Iowa and Missouri apportionment factors under each of the following alternative scenarios?
a) Iowa and Missouri both use a three-factor apportionment formula.
b) Iowa and Missouri both use a four-factor apportionment formula that double- weights sales.
c) Iowa uses a three-factor formula and Missouri uses use single-factor apportionment formula (based solely on sales).