Cromwell Corporation does business in two states, A and B. State A uses an equal-weighted, three-factor apportionment formula and has a 5 percent state tax rate. State B uses an apportionment formula that double-weights the sales factor and has a 6 percent state tax rate. Cromwells state-level taxable income, before apportionment, is $2 million. It has identified the following components of its sales, payroll, and property factors: State A State B Total Sales $ 6,000,000 $ 4,000,000 $ 10,000,000 Payroll 2,000,000 1,200,000 3,200,000 Average property 1,000,000 800,000 1,800,000 Required: Calculate Cromwells apportionment factors, income apportioned to each state, and state tax liability. State B is considering changing its apportionment formula to place