Vulture Corp is a C-corporation with a nexus in California and Nevada. Vultures sales office and production plant are in California and corporate headquarters is in Nevada. Vulture has $7,000,000 in apportionable business income for the year and reports the following information about operations in each state:

California

Nevada

Total

Sales

2,500,000

2,000,000

4,500,000

Wages and salaries for employees other than officers

200,000

700,000

900,000

Salaries for officers

3,000,000

150,000

3,150,000

Contributions to 401(k) plans

400,000

15,000

415,000

Property:

Historical cost

600,000

200,000

800,000

Accumulated depreciation

(500,000)

(150,000)

(650,000)

And the states use the following apportionment rules:

California Three factor apportionment single weighting sales, property on a net depreciated basis, and payroll includes all compensation costs.

Nevada Two factor apportionment, sales and payroll. Sales is triple weighted and the single payroll factor neither compensation paid to officers nor contributions to 401(k) plans are included in the payroll factor.

Required: What is the total income apportioned across both of the states?