Elbert Manufacturing, Inc. does business in two states. Each state uses the single- factor sales formula to apportion income. State 1 imposes a 5% tax on income, and State 2 imposes an 8% tax on income. The company's federal taxable income was $3,000,000. Each state uses federal taxable income as its base for imposing its tax. If the company had $1.5 million in sales in State 1 and $1 million in sales in State 2 and no income allocable to either state, how much does the company owe each state?