Taft 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	$	230,000			$	655,000			$	505,000
Intersegment transfers		0				101,100				115,000
Operating expenses		227,000				261,000				245,000
Interest expense		38,000				51,000				41,000
Income taxes		89,000				41,000				56,000
Long-lived assets		147,000				205,000				155,000

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

Sales to unaffiliated customers	$	4,720,000
Intersegment transfers		537,000
Operating expenses		2,520,000
Interest expense		191,000
Income taxes		929,000
Long-lived assets		2,310,000

Taft 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.

Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales. (Round your percentage answers to 2 decimal places.)

	Revenues	Percentage
United States			%
Spain			%
Italy			%
Greece			%
Total			%

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

Assets	Percentage
United States			%
Spain			%
Italy			%
Greece			%
Total			%

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

Identify the countries which are 10 percent or more of consolidated sales