Kim Corporation, a calendar year taxpayer, operates manufacturing facilities in State A and State B. A summary of Kim's property holdings are as follows: Inventory Plant and equipment Accumulated depreciation: Beginning of Year State A State B Total $300,000 $200,000 $500,000 2,500,000 1,500,000 4,000,000 (1,000,000) (600,000) (1,600,000) 600,000 1,000,000 1,600,000 900,000 300,000 1,200,000 plant and equipment Land Rental property Accumulated depreciation: rental property (200,000) (90,000) (290,000) End of Year State A State B Total $400,000 $200,000 $600,000 Inventory Plant and equipment Accumulated depreciation: plant and equipment Land Rental property 2,800,000 1,200,000 4,000,000 (1,200,000) (650,000) (1,850,000) 600,000 1,200,000 1,800,000 1,000,000 300,000 1,300,000 Land Rental property Accumulated depreciation: 600,000 1,000,000 1,600,000 900,000 300,000 1,200,000 rental property Inventory Plant and equipment Accumulated depreciation: plant and equipment Land (200,000) (90,000) (290,000) End of Year State A State B Total $600,000 $400,000 $200,000 2,800,000 1,200,000 4,000,000 (1,200,000) (650,000) (1,850,000) 600,000 1,200,000 1,800,000 Rental property 1,000,000 300,000 1,300,000 Accumulated depreciation: rental property (250,000) (100,000) (350,000) "Unrelated to regular business operations. Determine Kim's property factors for the two states. The statutes of both States A and B provide that average historical cost of business property is to be included in the property factor. Round your answers to one decimal place. The property factor for State A is %, and the property factor for State B is 6.