Fiona, a regional sales manager, works from her office in State U. Her region includes several states, as indicated in the sales report below. Fiona is compensated through straight commissions on the sales in her region and a fully excludable cafeteria plan conveying various fringe benefits to her.

State Sales Generated Fiona's Time Spent There

U $3,000,000 20%

V 4,000,000 50%

X $8,000,000 30%

Determine how much of Fiona's $250,000 commissions and $75,000 fringe benefit package is assigned to the payroll factor of State U.

The State U payroll factor includes $________________for Fiona's compensation.