State E applies a throwback rule to sales, while State F does not. State G has not adopted an income tax to date. Clay Corporation, headquartered in E, reported the following sales for the year. All of the goods were shipped from Clay’s E manufacturing facilities.

a. Determine Clay’s sales factor in those states.

b. Comment on Clay’s location strategy using only your tax computations.

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Customer Customer's Location This Year's Sales ShellTell, Inc. $ 75,000,000 E Tourists, Ltd. F 40,000,000 PageToo Corp. 100,000,000 $215,000,000 Total