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:

Accounts Spain Italy Greece

Sales $ $209,000$ $ $634,000$ $ $484,000$

Intersegment sales $0102,50094,000$

Operating expenses $206,000240,000224,000$

Interest expense $27,00040,00030,000$

Income taxes $78,00030,00045,000$

Long$-$lived assets $125,000184,000134,000$

The company$$s domestic $($U$.$S$.)$ operations reported the following information for the current year:

Sales to unaffiliated customers $ $4,610,000$

Intersegment sales $482,000$

Operating expenses $2,465,000$

Interest expense $170,000$

Income taxes $874,000$

Long$-$lived assets $2,255,000$

Kett has adopted the following criteria for determining the materiality of an individual foreign country: $(1)$ Sales to unaffiliated customers within a country are $10$ percent or more of consolidated sales, or $(2)$ long$-$lived assets within a country are $10$ percent or more of consolidated long$-$lived assets.

Required:

Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales.

Calculate long$-$lived assets within a country and as a percentage of the total long$-$lived assets.

Apply Kett$$s materiality tests to identify the countries which are $10$ percent or more of consolidated sales or consolidated long$-$lived assets to be reported separately.