Single factor apportionment is based on __________.

The ratio of the business's sales receipts attributed to each state, to the total sales receipts of all states in which the business has sales activity.

The Uniform Division of Income for Tax Purposes (UDITPA).

Each state's share of the corporation's overall property, payroll, and sales.

There is no single-factor apportionment. There is only three-factor apportionment or throw-back rules.