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Chang Corporation is part of a three-corporation unitary business. The group has a water's edge election in effect with respect to unitary State Q. State

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Chang Corporation is part of a three-corporation unitary business. The group has a water's edge election in effect with respect to unitary State Q. State B does not apply the unitary concept with respect to its corporate income tax laws. Nor does Despina, a European country to which Saldez paid a $7,000,000 value added tax this year. Saldez was organized in Despina and conducts all of its business there. The following is a summary of operations: Determine Chang's and Elena's sales factors in States B and Q. If required, round your final answers to the nearest whole number. State B sales factor: X% State Q sales factor: X%

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