Bad Brad sells used semi trucks and tractor trailers in the Texas panhandle. Bad Brad has sales as follows:

Bad Brads

State _________________Sales

Colorado ................. $234,992

Oklahoma ................ 402,450

New Mexico ............. 675,204

Texas ................... 1,085,249

Totals ................. $2,397,895

Bad Brad is a Texas Corporation. Answer the questions in each of the following scenarios.

a) Bad Brad has nexus in Colorado, Oklahoma, New Mexico and Texas. What are the Colorado, Oklahoma, New Mexico and Texas sales apportionment factors?

b) Bad Brad has nexus in Colorado and Texas. Oklahoma and New Mexico sales are shipped from Texas (a throwback state). What are the Colorado and Texas sales apportionment factors?

c) Bad Brad has nexus in Colorado and Texas. Oklahoma and New Mexico sales are shipped from Texas (a throwback state); $200,000 of the Oklahoma sales were to the federal government. What are the Colorado and Texas sales apportionment factors?

d) Bad Brad has nexus in Colorado and Texas. Oklahoma and New Mexico sales are shipped from Texas (assume Texas is a nonthrowback state).What are the Colorado and Texas sales apportionment factors?