Problem 16-32 (LO. 5)

Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below:

		State A		State B		Total
Sales		$1,200,000		$400,000		$1,600,000
Property
	Average historical cost	500,000		300,000		800,000
	Average accumulated depreciation	(300,000)		(100,000)		(400,000)
Payroll		2,500,000		500,000		3,000,000
Rent expense		-0-		35,000		35,000

Determine the apportionment factors for States A and B, assuming that State A uses a three-factor apportionment formula under which sales, property (net depreciated basis), and payroll are equally weighted, and State B employs a single-factor formula that consists solely of sales.

State A has adopted the UDITPA with respect to the inclusion of rent payments in the property factor.

When required, round any intermediate percentage factors to two decimal places in your computations. Round your final answers to two decimal places.

a) State A's apportionment factor is ________ and (b) State B's apportionment factor is _________.