Happy Hippos $($HH$)$ is a manufacturer and retailer of New England crafts headquartered in Camden, Maine. HH provides services and has sales, employees, property, and commercial domicile as follows:

Happy Hippos In$-$State Activities

State Sales Employees Property Services Commercial Domicile

Connecticut $$

Maine $$

Massachusetts $$

New York $$

Rhode Island $$

Vermont $$

HH$$s sales of goods and services by state are as follows:

Happy Hippos Sales

State Goods Services Total

Connecticut $ $78,231$ $ $52,321$ $ $130,552$

Maine $292,81381,313374,126$

Massachusetts $90,23890,238$

New York $129,322129,322$

Rhode Island $98,31398,313$

Vermont $123,91423,942147,856$

Totals $ $812,831$ $ $157,576$ $ $970,407$

HH has federal taxable income of $$282,487$ for the current year. Included in federal taxable income are the following income and deductions:

$$12,000$ of Vermont rental income.

City of Orono, Maine, bond interest of $$10,000.$

$$10,000$ of dividends.

$$2,498$ of state tax refund included in income.

$$32,084$ of state net income tax expense.

$$59,234$ of federal depreciation.

Other relevant facts include:

Assume that the New York sales are to a single customer who is a retailer and can provide a valid New York reseller$$s certificate.

Maine state depreciation for the year was $$47,923,$ and Maine doesn$$t allow deductions for state income taxes.

The employees present in Connecticut, Massachusetts, and Rhode Island are salespeople who perform only activities protected by Public Law $86-272.$

Assume that each of the states is a separate$-$return state.

HH$\text{'}$s payroll is as follows:

Payroll

State Wages

Connecticut $ $94,231$

Maine $392,195$

Massachusetts $167,265$

Rhode Island $92,391$

Vermont $193,923$

Total $ $940,005$

HH$$s property is as follows:

Property

State Beginning Ending Rented

Maine $ $938,234$ $ $937,652$

Vermont $329,134428,142$ $ $12,000$

Total $ $1,267,368$ $ $1,365,794$ $ $12,000$

Note: Leave no answer blank. Enter zero if applicable. Except as directed, round your final answers to the nearest whole dollar amount.

f$.$ Determine HH$$s Maine apportionment factors using the three$-$factor method $($assume that Maine is a throwback state$).$

Sales factor$\%$

Payroll factor $\%$

Property factor $\%$

Apportionment factor $\%$

Note: Round your answers to $2$ decimal places.

g$.$ Calculate HH$\text{'}$s business income apportioned to Maine.