Beckett Corporation realized $800,000 of taxable income from the sales of its porducts in States A and B. Beckett's activites establish nexus for income tax purposes in both states. Beckett's sales, payroll, and property in the states include the following.

State A State B Total

Sales $960,000 $640,000 $1,600,000

Property 180,000 0 180,000

Payroll 220,000 0 220,000

State B uses a double - weighted sales factor in its three-factor apportionment formula. How much of Beckett's taxable income is apportioned to State B?