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 cost	500,000	300,000	800,000
Average accumulated depreciation	(300,000)	(100,000)	(400,000)
Payroll	2,500,000	500,000	3,000,000
Rent expense	0	35,000	35,000

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. What is the apportionment factor for State A?

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. What is the apportionment factor for State B?

State A uses a single-factor apportionment formula that consists solely of sales and State 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. What is the apportionment factor for State A?

State A uses a single-factor apportionment formula that consists solely of sales and State 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. What is the apportionment factor for State B?

both states employ a three-factor formula, under which sales are double-weighted. The property factor in A is computed using historical cost, while this factor in B is computed using the net depreciated basis. Neither A nor B includes rent payments in the property factor. What is the apportionment factor for State B? (Carry your answer to two decimal points, e.g., 43.96)

both states employ a three-factor formula, under which sales are double-weighted. The property factor in A is computed using historical cost, while this factor in B is computed using the net depreciated basis. Neither A nor B includes rent payments in the property factor. What is the apportionment factor for State A?