Helene Corporation owns manufacturing facilities in States A,B,and C.A uses a three-factor apportionment formula under which the sales,property and payroll factors are equally weighted.B uses a three-factor apportionment formula under which sales are double-weighted.C employs a single-factor apportionment factor,based solely on sales.
Helene's operations generated $1,000,000 of apportionable income,and its sales and payroll activity and average property owned in each of the three states is as follows.

Helene's apportionable income assigned to A is:

Question

Helene Corporation owns manufacturing facilities in States A,B,and C.A uses a three-factor apportionment formula under which the sales,property and payroll factors are equally weighted.B uses a three-factor apportionment formula under which sales are double-weighted.C employs a single-factor apportionment factor,based solely on sales.
Helene's operations generated $1,000,000 of apportionable income,and its sales and payroll activity and average property owned in each of the three states is as follows.
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Helene's apportionable income assigned to A is:

Quizplus · Accepted Answer

For state A: 
Sales Factor = $800,000 / $2,000,000 = 0.4 
Payroll Factor = $200,000 / $600,000 = 0.3333 
Property Factor = $500,000 / $1,500,000 = 0.3333 
Apportionment Factor = (0.4 + 0.3333 + 0.3333) / 3 = 0.3556 
Apportioned Income to A = 0.3556 x $1,000,000 = $355,600

For state B: 
Sales Factor = $800,000 x 2 / $2,000,000 = 0.8 
Payroll Factor = $200,000 / $600,000 = 0.3333 
Property Factor = $500,000 / $1,500,000 = 0.3333 
Apportionment Factor = (0.8 + 0.3333 + 0.3333) / 3 = 0.4889 
Apportioned Income to B = 0.4889 x $1,000,000 = $488,900

For State C:
Sales Factor = $200,000 / $2,000,000 = 0.1 
Apportioned Income to C = 0.1 x $1,000,000 = $100,000

Therefore, total apportioned income to all three states is $355,600 + $488,900 + $100,000 = $944,500. 
Since none of the options provided match this value, the best answer is the closest option, which is C), $311,100.

Helene Corporation Owns Manufacturing Facilities in States A,B,and C