Pamela Corp has operations in States 1 and 2. Its operations for the year were:

Calculate the apportionment factors for States 1 and 2. Assume that State 1 uses a three-factor apportionment formula, in which sales, property (net), and pay¬roll are equally weighted. Assume that State 2 uses a single-factor formula based on sales. Only State 1 follows UDITPA with respect to rent expense.

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State 1 Sales $600,000 State 2 $150,000 Payroll 200,000 50,000 Property: Avg. Cost 250,000 400,000 Avg. Accum. Depr. 150,000 250,000 Rent expense 5,000 17,500