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 excludible cafeteria plan conveying various fringe benefits to her. Determine how much of Fionas $250,000 commissions and $75,000 fringe benefit package is assigned to the payroll factor of State U.

State	Sales Generated	Fionas Time Spent There
U	$3,000,000	20%
V	4,000,000	50%
X	8,000,000	30%