armer Corporation, a manufacturer of tractor parts, is subject to tax in States M and N. Farmer incurred the following payroll costs.

	State M		State N	Total
Wages and salaries for officers and personnel of manufacturing facilities	$930,000		$745,000	$1,675,000
Wages and salaries for personnel involved in nonbusiness rental activities	84,000		0	84,000

Round your answers to four decimal places before converting to a percentage. If required, round your final answers to two decimal places.

Farmer's payroll factor for State M is % and for State N is %.

how much longer time do you need?