$3.$ Pamela Corp has operations in States $1$ and $2.$ Its operations for the year were: $(15$pts$)$

State $1$ State $2$

Sales $800,000$ $$250,000$

Payroll $200,00050,000$

Property: Avg. Cost $350,000400,000$

Avg. Accum. Dep $150,000250,000$

Rent expense $5,00017,500$

a$.$ Calculate the apportionment factors for States $1$ and $2.$ Assume that State $1$ uses a three$-$factor apportionment formula, in which sales, property$($net$)$ and payroll are equally weighted. Assume that State $2$ uses a single factor based on sales. Only State $1$ follows UDITPA with respect to rent expense.