onestoga Corporation operates manufacturing facilities in State P and State Q. In addition, the corporation owns nonbusiness rental property in State Q. Conestoga incurred the following compensation expenses:

	State P	State Q	Total
Manufacturing wages	$650,000	$450,000	$1,110,000
Administrative wages	340,000	180,000	520,000
Officers' salaries	320,000	100,000	430,000

Sixty percent of the time is spent by the administrative staff located in State Q and 30% of the time spent by officers located in State Q are devoted to the operation, maintenance, and supervision of the rental property. Both states exclude such rent income from the definition of apportionable income.

Round your answers to four decimal places before converting to a percentage. If required, round your final answers to two decimal places.

Conestoga's payroll factor for State P is % and for State Q is %.