Mer Corporation has five major operating segments and operates in both domestic and foreign markets. Mer is organized internally on an industry basis. Information about its revenue from operating segments and foreign operations for 2011 is as follows (in thousands):

A Japanese subsidiary of Mer operates exclusively in the soft drink market. All other foreign operations are carried out through Canadian subsidiaries, none of which are included in the soft drink business.Only the soft drink and distilled spirits segments are reportable segments under the asset and operating-profit tests for segments.REQUIRED1. Determine which industry segments are reportable segments under the revenue test for segment reporting. Assume no further aggregation is possible. Would the possible aggregation of smaller segments change your response?2. Prepare a schedule suitable for disclosing Mer's revenue by segment for 2011, assuming no further aggregation is possible.3. Prepare a schedule suitable for disclosing Mer's revenue by geographic area for 2011.

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SALES TO UNAFFILIATED CUSTOMERS Foreign Total Domestic $ 150 $ 30 $ 180 Foods Soft drinks 650 250 900 Distilled spirits Cosmetics Packaging Other (four minor segments) 500 50 550 200 200 110 110 240 240 $1,850 S330 $2,180 SALES TO AFFILIATED CUSTOMERS Domestic Foreign Total $ 30 $ 30 Foods Soft drinks 160 160 $20 Distilled spirits Cosmetics 20 Packaging Other (four minor segments) 10 10 $20 $200 $220