Tennis Pro Has the Following Sales, Payroll and Property Factors

Essay

Tennis Pro has the following sales, payroll and property factors: $$\begin{array} { l r r } & \text { Virginia } & \text { Maryland } \\\text { Sales } & 40 \% & 20 \% \\\text { Payroll } & 70 \% & 5 \% \\\text { Property } & 90 \% & 5 \%\end{array}$$ What would Tennis Pro's Virginia and Maryland apportionment factors be if Virginia used a double-weighted sales four factor method and Maryland used a single-factor sales formula?