1.) Fillon operates manufacturing facilities in States A and B. Fillon has nexus with both states; apportionment factors are 0.75 for A and 0.25 for B. Taxable income for the year totaled $346,875, with a $462,500 A profit and a $115,625 B loss.

If required, round your final answers to the nearest dollar.

Accordingly, taxable income for the year is as follows:

To State A:	$fill in the blank 1
To State B:	$fill in the blank 2

2.) Beckett Corporation has nexus with States A and B. Apportionable income for the year totals $1,120,000. Beckett's apportionment factors for the year use the following data.

	State A	State B	Total
Sales	$1,344,000	$806,400	$2,150,400
Property	$224,000	$0	$224,000
Payroll	$336,000	$0	$336,000

Do not round any division. Round your final answer to the nearest dollar.

Compute Beckett's B taxable income for the year; B uses a three-factor apportionment formula with a double-weighted sales factor. $fill in the blank 1