Quinn Corporation is subject to tax in States G, H, and I. Quinn’s compensation expense includes the following:
|
State G |
State H |
State I |
Total |
|
|
Salaries and wages for nonofficers |
$200,000 |
$400,000 |
$400,000 |
$1,000,000 |
|
Officers’ salaries |
–0– |
–0– |
500,000 |
500,000 |
|
Total |
$1,500,000 |
Officers’ salaries are included in the payroll factor for G and I, but not for H. Compute Quinn’s payroll factors for G, H, and I. Comment on your results.