5 Assume the same facts as in Problem 31, except that both states employ a three-factor formula, under which sales are double-weighted. The property factor in A is computed using historical cost; this factor in B is computed using the net depreciated basis. Neither A nor B includes rent payments in the property factor. 

Data From Problem 31

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

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.

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State A State B Total Sales $1,200,000 $ 400,000 $1,600,000 Property Average historical cost Average accumulated depreciation Payroll 500,000 300,000 800,000 (300,000) (100,000) (400,000) 2,500,000 500,000 3,000,000 Rent expense -0- 35,000 35,000