need both problems. all my answers were wrong according to my professor. this is my response

31. LO,5 Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below. State A State B Total $1,200,000 $ 400,000 $1,600,000 Sales Property Average historical cost Average accumulated depreciation Payroll Rent expense 500,000 (300,000) 2,500,000 -0- 300,000 (100,000) 500,000 35,000 800,000 (400,000) 3,000,000 35,000 Determine the apportionment factors for A and B assuming that A uses a three-factor apportionment formula under which sales, property (net depreciated basis), and payroll are equally weighted and B employs a single-factor formula that consists solely of sales. State A has adopted the UDITPA with respect to the inclusion of rent payments in the property factor. 32. LO.5 Assume the same facts as in Problem 31, except that A uses a single-factor apportionment formula that consists solely of sales and B uses a three-factor apportionment formula that equally weights sales, property (at historical cost), and payroll. State B does not include rent payments in the property factor. 31. Total is 5,035,000 (35,000+3,000,000-400,000+800,000+1,600,000) If A uses the single apportionment formula based on sales only 1. 1,200,000 = 75% or 75 2. 400,000= 25% or 25 3. 75% + 25% = 100% or 1 If they use the three factor apportionment formula equally weighted 1.200,000/1,600,000 = 75% 200,000/400,000= 50% 2,500,000/3,000,000= 83.33% 75+50+83.33/3-69.44 % Taxable income is 2,500,000 meaning Taxable income apportioned is 1,736,000 Apportionment factor A 4,200,000/5,400,000= 78%or .78 Apportionment factor B 1,200,000/5,400,000= 22% or .22 78%+22%=100% or 1 B uses the single factor formula therefore the sales of 400,000 with the total sales of 1,600,000 in the formula is (400.000/1,600,000)*100 = 25% 32. The Sales factor uses the single factor formula meaning Sales (State A) / Total Sales 1,200,000/1,600,000=.75 or 75% The average 75%/1= 75%