1. Determine Badgers Corp property factors for the two states listed. The statue of both State A and B provide for historical cost of business property to be included in the property factor.

	Beginning of Year
	State A	State B	Total
Inventory	300,000	200,000	500,000
Plant & Equipment	2,500,000	1,500,000	4,000,000
Accum Depr	(1,000,000)	(600,000)	(1,600,000)
Land	600,000	1,000,000	1,600,000
	End of Year
	State A	State B	Total
Inventory	400,000	200,000	600,000
Plant & Equipment	2,900,000	1,600,000	4,500,000
Accum Depr	(1,200,000)	(710,000)	(1,910,000)
Land	600,000	1,000,000	1,600,000
Rent Expense, Store location	95,000	-	95,000