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Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below. State A State B Total Sales Property

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Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below. State A State B Total Sales Property $1,200,000 $400,000 $1,600,000 I Average historical cost 500,000 300,000 800,000 Average accumulated depreciation Payroll (300,000) 2,500,000 Rent expense -0- (100,000)) (400,000) 500,000 35,000 3,000,000 35,000 Determine the apportionment factors for States A and B, assuming that both states employ a three-factor formula, under which sales are double-weighted. The property factor in State A is computed using historical cost; this factor in State B is computed using the net depreciated basis. Neither State A nor State B includes rent payments in the property factor. When required, round percentages to two decimal places (82.333675 % 82.33%) in your computations. Round your final answer to two decimal places. State A's apportionment factor is %, and State B's apportionment factor is

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