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Question: Harper, Inc. is incorporated in State 1 but also has offices in States 2, 3, and 4. All four stat...

Harper, Inc. is incorporated in State 1 but also has offices in States 2, 3, and 4. All four states use the Uniform Division of Income for Tax Purposes Act (UDITPA) three-factor formula for determining the state apportionment percentage. Based on the following financial information, what percentages of Harper's income should be apportioned to States 1 and 2? Round to the nearest whole percentage. Please show your calculations at how you arrived at your answer.

Gross Sales Payroll Expense Property Costs

State 1 $ 2,880,000 $ 332,800 $ 1,000,000

State 2 $ 840,000 $ 183,200 $ 104,000

State 3 $ 420,000 $ 93,600 $ 128,000

State 4 $ 1,660,000 $ 280,800 $ 136,000

Total $ 5,800,000 $ 890,400 $ 1,368,000