Determine Drieser's Sales Factors for States K,M,and N

Determine Drieser's sales factors for States K,M,and N. Drieser Corporation's manufacturing facility,distribution center,and retail store are located in State K.Drieser sells its products to residents located in States K,M,and N. Sales to residents of K are conducted through a retail store.Sales to residents of M are obtained by Drieser's sales representative,who has the authority to solicit,accept,and approve sales orders in State M.Residents of N can purchase Drieser's product only if they place an order online and arrange to take delivery of the product at Drieser's shipping dock. Drieser's sales this year were reported as follows. Sales to residents of State K $1,000,000 Sales to residents of State M 600,000 Sales to residents of State N 900,000 Total $2,500,000 Drieser's activities within the three states are limited to those described above.All of the states have adopted a throwback provision and utilize a three-factor apportionment formula under which sales,property,and payroll are equally weighted.State K sources dock sales to the destination state.