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:

Corporation	Customers' Location	Sales
Chang	State B	$20,000,000
	State Q	60,000,000
Elena	State Q	70,000,000
Saldez	Despina	50,000,000

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: fill in the blank __________ % State Q sales factor: fill in the blank___________ %.