Problem 24-32 (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. State A's apportionment factor is X %, and State B's apportionment factor is 25 %