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Farmer Corporation, a manufacturer of tractor parts, is subject to tax in States M and N. Farmer incurred the following payroll costs. State M State

Farmer Corporation, a manufacturer of tractor parts, is subject to tax in States M and N. Farmer incurred the following payroll costs.

State M State N Total
Wages and salaries for officers and personnel of manufacturing facilities $930,000 $745,000 $1,675,000
Wages and salaries for personnel involved in nonbusiness rental activities 84,000 0 84,000

Round your answers to four decimal places before converting to a percentage. If required, round your final answers to two decimal places.

Farmer's payroll factor for State M is ___________ % and for State N is ___________ %.

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