Alan Smithy Corporation (ASC) is headquartered in State A and has distribution centers in states B, C, and D. ASC makes sales to customers in states A through G (all destination sourcing states). Assume, in the alternative that, (a) no state has a throwback or throw-out rule; (b) every state has only a throwback rule; or, (c) every state has only a throw-out rule.

ASC Sales Information:

Distribution Center (origin)	Destination
	A	B	C	D	E	F	G
B	20	25			30	10		85
C		10	15	20		5		50
D				40	25	15	35	115
Total Sales	20	35	15	60	55	30	35	250

Please determine the appropriate sales factor apportionment ratios, as follows:

-Regular Apportionment

Numerator

Denominator

%

-Throw-back Apportionment

Numerator

Denominator

%

-Throw-out Apportionment

Numerator

Denominator

%