Cherokee Company reported consolidated revenue of $90,000,000 in 20X5. Cherokee operates in two geographic areas, domestic and Europe. The following information pertains to these two areas. Sales to External Interarea Sales Customers between Affiliates Domestic $62,000,000 $6,000,000 Europe $28,000,000 $4,000,000 What calculation below is correct to determine if the revenue test is satisfied for the European operations? $32,000,000/$90,000,000 $28,000,000/$100,000,000 $32,000,000/$100,000,000 $28,000,000/$90,000,000