36. Kett Corporation operates primarily in the United States. However, a few years ago it opened a plant in Spain to produce merchandise to sell there. This foreign operation has been so successful that during the past 24 months the company started a manufacturing plant in Italy and another in Greece. Financial information for each of these facilities follows: Kett has adopted the following eriteria for determining the materiality of an individual foreign country: (1) Sales to unatfliated customers within a country are 10 percent or more of consolidated sales, or (2) longlived assets within a country are 10 percent or more of consolidated longtived assets. Apply Kett's materiality tests to identify the countries to report separately with respect to (a) revenues and (b) longtived assets