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 500,000 (300000 ( 2,500,000 300,000 (100,000) 500,000 35,000 800,000 (400,000) 3,000,000 35,000 Payroll Rent expense