Oldham, Incorporated conducts business in State M and State N$,$ which both use the UDITPA three$-$factor formula to apportion income. State M$\text{'}$s corporate tax rate is $3\mathrm{.}50$ percent, and State N$\text{'}$s corporate tax rate is $6\mathrm{.}50$ percent. This year, Oldham had the following sales, payroll, and property $($in thousands of dollars$)$ in each state:

$\backslash$table$[[,$State $M,$State $N,$Total$],[$Gross receipts from sales,$$3,100,$$$7,600,$$$10,700$