Roger Corporation operates in two states, as indicated below. This year's operations generated $400,000 of apportionable income.

	State A		State B		Total
Sales	$800,000		$200,000		$1,000,000
Property	300,000		300,000		600,000
Payroll	200,000		50,000		250,000

Compute Roger's State A taxable income, assuming that State A apportions income based on the following scenarios.

Round any percentages in your computations to two decimal places. Round your final answers to the nearest dollar.

Roger's State A

Taxable Income

a. Three-factor formula, equally weighted $

b. Three-factor formula, with double-weighted sales factor $

c. Sales factor only $