Offenburg, Inc. does business in states X and Y. State X uses an equally-weighted three-factor apportionment formula and has a 4 percent state tax rate. State Y uses an apportionment formula that double-weights the sales factor and has a 6 percent tax rate. The company's taxable income, before apportionment, is $3 million. Its sales, payroll, and property information are as follows.

X Y Total

Gross receipts/sales $575,000 100,000 675,000

Payroll 140,000 60,000 200,000

Property 600,000 150,000 750,000

Requirements:Determine the following:

(1) The company's apportionment factor to state X in percent (XX.X%):

(2) The company's apportionment factor to state Y in percent (XX.X%):

(3) State tax liability for state X:

(4) State tax liability for state Y: