Pamela Corp has operations in States $1$ and $2.$ Its operations for the year were:

State $1$ State $2$

Sales $800,000$ $$250,000$

Payroll $200,00050,000$

Property: Avg. Cost $350,000400,000$

Avg. Accum. Dep $150,000250,000$

Rent expense $5,00017,500$

a$.$ Calculate the apportionment factors for States $1$ and $2.$ Assume that State $1$ uses a three$-$factor apportionment formula, in which sales, property$($net$)$ and payroll are equally weighted. Assume that State $2$ uses a single factor based on sales. Only State $1$ follows UDITPA with respect to rent expense. Does the rent need to be included for the calculation?

b$.$ Caclulate the apportionment factors Assume the same facts, except both States use a three$-$factor formula where sales are double$-$weighted. For the property factor, State $1$ uses book value, while State $2$ uses net book value. Only State $2$ follows UDITPA with respect to rents

c$.$ Calculating the apportionment factors assume the same facts, except both States use a single$-$sale factor formula. For the property factor, State $1$ and State $2$ uses net book value. Neither State follows UDITPA with respect to rents