D Corporation operates in two states $-$ State A and State B$.$ Information about the property located in each state is below.

Property: State A State B Total

Average historical cost $$200,000$ $$400,000$ $$600,000$

Average accumulated depreciation $(75,000)(150,000)(225,000)$

Rent expense $15,000015,000$

State A includes the average historical cost of property, plus $8$X rent expense. State B uses the average net book value of property, plus $8$x rent expense.

What is the property factor allocated to State A and to State B