LO.5 Dillman Corporation has nexus in States A and B. Dillmans activities for the year are summarized below.

	State A	State B	Total
Sales	$1,200,000	$ 400,000	$1,600,000
Property
Average historical cost	500,000	300,000	800,000
Average accumulated depreciation	(300,000)	(100,000)	(400,000)
Payroll	2,500,000	500,000	3,000,000
Rent expense	0	35,000	35,000

Determine the apportionment factors for A and B assuming that A uses a three-factor apportionment formula under which sales, property (net depreciated basis), and payroll are equally weighted and B employs a single-factor formula that consists solely of sales. State A has adopted the UDITPA with respect to the inclusion of rent payments in the property factor.