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. State X State W Totals Wages and salaries for employees other than officers $ 500,000 $300,000 $ 800,000 Salaries for officers 300,000 150,000 450,000 Contributions to § 401(k) plans 200,000 50,000 250,000 Totals $1,000,000 $500,000 $1,500,000 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. State X State W Totals Wages and salaries for employees other than officers $ 500,000 $300,000 $ 800,000 Salaries for officers 300,000 150,000 450,000 Contributions to § 401(k) plans 200,000 50,000 250,000 Totals $1,000,000 $500,000 $1,500,000 Trayne's payroll factor for State X is:

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