Docie Corporation owns manufacturing facilities in State A, State Band State C State Auses a three-factor apportionment formula under which the Sales, Payroll and Property factors are equally weighted. State Buses a three-factor apportionment formula under which Sales are double-weighted State C employs a single-factos apportionment factor based solely on Sales only Docie Corporation's operations generated 3,000,000 of Apportionable Income and its Sales and Payroll activity and average Property owned in each of the three (3) States i as follows State 5150,000 Sales Payroll Property State B $600,000 150,000 200,000 States Totals $500,000 $1.250.000 50.000 300.000 200.000 600.000 100,000 200,000 Docie Corporation's Apportionable Income assigned to State Ci $ 0 $1.200,000 $ 500.000 @ $3.000.000