1. The Rivers Co. had four separate operating segments:

Blueberry Cherries Gooseberries Grapes

Sales to outsider $172,200 $113,400 $133,000 $107,800

Intersegment revenue transfer 43,400 36,400 18,200 25,200

What amount of revenues must be generated from one customer before that party must be identified as a major customer?

A. $57,680. B. $64,960. C. $52,640. D. $78,960. E. $63,560.