Tri-State's, Inc

Tri-State's, Inc. operates in Arkansas, Oklahoma, and Kansas. Assume that each state has adopted the UDITPA formula. During the corporation's tax year ended December 31, the apportionment data indicated: Arkansas
Oklahoma
Kansas
Total
Gross receipts/sales
$175,000
$225,000
$100,000
$500,000
Payroll
20,000
140,000
20,000
180,000
Property
50,000
600,000
50,000
700,000
Which of the following statements is true?

A) The sales factor for Arkansas is approximately 35%.
B) Arkansas payroll percentage is approximately 11.1%.
C) The property factor for Arkansas is approximately 7.14%.
D) All of the above factors for Arkansas are correct.