Kappa Corporation operates in two states. Kappa's total payroll amounts to $5,000,000 . The relevant tax rates in the two states are 9 and 6 percent respectively. Its total taxable income is $100,000. 

a. If $3,000,000 is attributable to State 1, what is the payroll factor for each state? 

b. If Kappa Corporation shifts $1,000,000 of its payroll to the lower-tax jurisdiction, what are the resulting payroll factors ?