Orfeus, 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 a single sales factor apportionment formula 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 apportionment percentage for State X in percent (XX.X%): (2) The apportionment percentage for State Y in percent (XX.X%): (3) The tax liability for state X: (4) The tax liability for state Y