LO.5 Justine Corporation operates manufacturing facilities in State G and State H. In addition, the corporation owns nonbusiness rental property in H. Justine incurred the following compensation expenses.

State G State H Total Manufacturing wages $500,000 $200,000 $700,000 Administrative wages 200,000 70,000 270,000 Officers’ salaries 200,000 50,000 250,000 Thirty percent of the time spent by the administrative staff located in H and 20% of the time spent by officers located in H are devoted to the operation, maintenance, and supervision of the rental property. G includes all income in the definition of apportionable income, while H excludes nonbusiness income from apportionable income. Only G includes officers’ compensation in the payroll factor numerator.

Determine Justine’s payroll factors for G and H.