35. LO.5, 9 State E applies a throwback rule to sales, while State F does not. State G has not adopted an income tax to date. Orange Corporation, headquartered in E, reported the following sales for the year. All of the goods were shipped from Orange’s E manufacturing facilities. Determine its sales factor in those states. Comment on Orange’s location strategy using only your tax computations.

Customer ShellTell, Inc. Tourists, Ltd. PageToo Corp. U.S. Department of Interior Total EFG G All 50 states Customer's Location This Year's Sales $ 75,000,000 40,000,000 100,000,000 35,000,000 $250,000,000