Lydell Corporation currently operates in two states, P and Q$.$ State P has a $5$ percent tax rate and uses an equally weighted three$-$factor apportionment formula. State Q has a $9$ percent tax rate and uses an apportionment formula that double$-$weights the sales factor. For the current year, Lydells state taxable income before apportionment was $$1,500,000.$ Following is information regarding Lydells current activity within each state: State PState QTotalSales$ $3,000,000$$ $2,000,000$$ $5,000,000$Payroll$1,000,000500,0001,500,000$Average property$1,200,000800,0002,000,000$Lydell is considering expanding its operations by constructing a new production facility. The facility would increase Lydells total property and payroll by $$1$ million and $$400,000,$ respectively. The company projects that, as a result of the new facility, total sales would increase by $$800,000,$ of which half of these new sales would be to customers in State P and half would be to customers in State Q$.$ Total net income would increase by $$300,000.$Required:Using the above information, calculate total state income tax if the new facility is located in State P$,$ then calculate total state income tax if the new facility is located in State Q$.$