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 B and Q.

If required, round your final answers to the nearest number.

State B sales factor:%

State Q sales factor:%.