Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below: Sales Property State A State B Total $1,210,000 $410,000 $1,620,000 Average historical cost Average accumulated depreciation Payroll Rent expense -0- 550,000 (320,000) (110,000) 2,600,000 580,000 37,000 370,000 920,000 (430,000) 3,180,000 37,000 Determine the apportionment factors for States A and B, assuming that State A uses a 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 69.07 X %, and State B's apportionment factor is 25.31 %. Feedback Check My Work A corporation that conducts business activities in more than one state must determine the portion of its net income that is subject to tax by each state. A corporation that has established sufficient nexus with another state generally must both allocate and apportion its income