a. Calculate the State X apportionment factor for Sharon Incorporated, Carol Corporation, Josey Corporation, and Janice CorporationSharonCarolJoseyJaniceState XApportionmentfactors Sharon Incorporated is headquartered in State X and owns 100 percent of Carol Corporation, Josey Corporation, andJanice Corporation, which form a single unitary group. Assume sales operations are within the solicitation bounds ofPublic Law 86-272. Each of the corporations has operations in the following states:Domicile StateDividend incomeBusiness incomeSales: State XSales: State YSales: State ZSales: State ASales State BProperty: State XProperty: State YProperty: State ZProperty: State APayroll: State XPayroll: State YPayroll: State ZPayroll: State ASharonCarolJoseyIncorporated Corporation CorporationState XState YState Z(throwback) (throwback) (nonthrowback)$ 1,830$ 525$ 59546,50078,50029,30016,90069,50065,75014,50043,25018,50052,50020,20021,60086,50017,90055,25014,20014,3006,85039,75040,5006,200JaniceCorporationState Z(nonthrowback)$ 53019,50016,10014,50018,40012,20020,75015,40019,400Compute the following for State X assuming a tax rate of 15 percent.Note: Use an equally weighted three-factor apportionment. Round all apportionment factors to 4 decimal places.Round other answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.a. Calculate the State X apportionment factor for Sharon Incorporated, Carol Corporation, Josey Corporation, and Janice Corporation

Apportionment refers to the process under which the different cost items are distributed to cost unit or cost center in a proportion on a suitable basis. Various overhead items are also distributed on a logical basis.The calculations are as follows: The formula snip is as follows: