A multi-state corporation has the following factors: Property 80% in State A; Payroll 50% in State A; Sales 50% in State A. State A uses an apportionment formula that double-weights the sales factor. What is the apportionment percentage for State A?

Double Weighted Sales: (Prop + Pay + Sales + Sales) / 4.

What mistakes do candidates make on this CPA question?

Dividing by 3 instead of 4 when double-weighting.

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