LO.5 Dillman Corporation has nexus in States A and B. Dillman’s activities for the year are summarized below.

State A State B Total Sales $1,200,000 $ 400,000 $1,600,000 Property Average cost 500,000 300,000 800,000 Average accumulated depreciation (300,000) (100,000) (400,000)

Payroll 2,500,000 500,000 3,000,000 Rent expense –0– 35,000 35,000 Determine the apportionment factors for A and B assuming that A uses a three-factor apportionment formula under which sales, property (net depreciated basis), and payroll are equally weighted and B employs a single-factor formula that consists solely of sales.

State A has adopted the UDITPA with respect to the inclusion of rent payments in the property factor.