Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, X defines payroll as all compensation paid to employees, including elective contributions to § 401(k) deferred compensation plans. Under the statutes of W neither compensation paid to officers nor contributions to § 401(k) plans are included in the payroll factor. Trayne incurred the following personnel costs.
$\begin{array}{lrrr}
&\text {State X}&\text {State W}&\text {Totals}\
\text { Wages and salaries for employees other }\
\text { than officers } & \$ 500,000 & \$ 300,000 & \$ 800,000 \
\text { Salaries for officers } & 300,000 & 150,000 & 450,000 \
\text { Contributions to } \S 401(\mathrm{k}) \text { plans } &200,000&50,000&250,000\
\text { Totals } & \$ 1,000,000 & \$ 500,000 & \$ 1,500,000
\end{array}$
Trayne's payroll factor for State X is:

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The Answer of Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, X defines payroll as all compensation paid to employees, including elective contributions to § 401(k) deferred compensation plans. Under the statutes of W neither compensation paid to officers nor contributions to § 401(k) plans are included in the payroll factor. Trayne incurred the following personnel costs.
$\begin{array}{lrrr}
&\text {State X}&\text {State W}&\text {Totals}\
\text { Wages and salaries for employees other }\
\text { than officers } & \$ 500,000 & \$ 300,000 & \$ 800,000 \
\text { Salaries for officers } & 300,000 & 150,000 & 450,000 \
\text { Contributions to } \S 401(\mathrm{k}) \text { plans } &200,000&50,000&250,000\
\text { Totals } & \$ 1,000,000 & \$ 500,000 & \$ 1,500,000
\end{array}$
Trayne's payroll factor for State X is:

Trayne Corporation's Sales Office and Manufacturing Plant Are Located in State