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Dillman Corporation has nexus in State A and State B. Dillman's activities for the year are summarized below: State A State B Total Sales $1,280,000
Dillman Corporation has nexus in State A and State B. Dillman's activities for the year are summarized below: State A State B Total Sales $1,280,000 440,000 $1,720,000 Property Average historical cost 350,000 (350,000) (110,000) 510,000 40,000 540,000 890,000 (460,000) 3,070,000 40,000 Average accumulated depreciation Payroll 2,560,000 Rent expense 0- Determine the apportionment factors for State A and State B, assuming that State A usesa three-factor apportionment formula under which sales, property (net depreciated basis), and payroll are equally weighted, and State B employs a single-factor formula that consists solely of sales. State A has adopted the UDITPA with respect to the inclusion of rent payments in the property factor. When required, round any intermediate percentage factors to two decimal places in your computations. Round your final answers to two decimal places State A's apportionment factor is %, and State B's apportionment factor is
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