State E applies a throwback rule to sales, but State F does not. State G has not adopted an income tax to date. Clay Corporation, headquartered in State E, reported the following sales for the year. All of the goods were shipped from Clay's State E manufacturing facilities. Customer Customer's Location This Year's Sales ShellTell, Inc. State E $75,000,000 Tourists, Ltd. State F 40,000,000 PageToo Corp. State G 100,000,000 Total $215,000,000

a. Determine Clay's sales factor in those states. E sales factor: % F sales factor: % Total of sales factors: