Slatter 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:

	Spain		Italy		Greece
Sales	$	447,000	$	324,000	$	324,000
Intersegment transfers		0		0		114,000
Operating expenses		224,000		258,000		242,000
Interest expense		36,000		49,000		39,000
Income taxes		87,000		39,000		54,000
Long-lived assets		243,000		158,000		124,000

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

Sales to unaffiliated customers	$	4,810,000
Intersegment transfers		527,000
Operating expenses		2,510,000
Interest expense		188,000
Income taxes		919,000
Long-lived assets		1,994,000

Slatter has adopted certain criteria (each of the following requirements) for determining the materiality of an individual foreign country:

a.

Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales.(Round your percentage answers to 1 decimal place.) Segment Revenues Percentages United states ________ 81.5 Spain 447,000 6.8 Italy 324,000 4.9% Greece _____________ _________% 2) Calculate Long-Lived within a country and as a percentage of the Long-Lived Assets. (Round your percentage answers to 1 decimal place.) Segment Assets Percentages United States _____ ______________% Spain _________ _____________% Italy ___________ ____________% Greece _____________ _______________%