Problem 16-33 (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 single-factor apportionment formula that consists solely of sales, and State B uses a three-factor apportionment formula that equally weights sales, property (at historical cost), and payroll. State B does not include rent payments in the property factor.

When required, round percentages to two decimal places in your computation. Round your final answers to two decimal places.

State A's apportionment factor is fill in the blank 1 %, and State B's apportionment factor is fill in the blank 2 %.

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