N2. LO.5 Dillman Corporation has nexus in States A and B. Dillman's activities for the year are summarized below.State AState BSalesPropertyAverage historical costAverage accumulateddepreciationPayrollRent expense$1,200,000500,000(300,000)2,500,000-0-Ś400,000300,000(100,000)500,00035,000Total$1,600,000800,000(400,000)3,000,00035,000Determine the apportionment factors for A and B assuming that A uses a three-factor apportionment formula underwhich sales, property (net depreciated basis), and payroll are equally weighted and B employs a single-factorformula that consists solely of sales. State A has adopted the UDITPA with respect to the inclusion of rent paymentsin the property factor.

State A uses the three factor apportionment formula and has provided equal weightage to sales, net…

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.