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:

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 $$ X $\%,$ and the property factor for State B is $\%$ Incorre