Sante Fe Corporation's sales office and manufacturing plant are located in State A. Sante Fe also maintains a manufacturing plant and sales office in State B. For purposes of apportionment, State A defines payroll as all compensation paid to employees, including contributions to 401(k) deferred compensation plans. Under the statutes of State B, neither compensation paid to officers nor contributions to 5401(k) plans are included in the payroll factor. Sante Fe incurred the following personnel costs. Round your computations to four decimal places before converting to a percentage. If required, round your final answers to two decimal places. What is the payroll factor for: a. State A ? x% b. State B? %