Dillman Corporation has nexus in States A and B. Dillmans activities for the year are summarized below.

	State A	State B	Total
Sales	1,200,000	400,000	1,600,000
Property
Average Historical Costs	500,000	300,000	800,000
Average Accum. Depreciation	(300,000)	(100,000)	(400,000)
Payroll	2,500,000	500,000	3,000,000
Rent Expense	-	35,000	35,000

Determine the apportionment factors for A and B assuming that uses a single-factor apportionment formula that consists solely of sales and B uses a three-factor apportionment formula that equally weights sales, property (at historical cost), and payroll. State B does not include rent payments in the property factor.