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	$	196,000			$	620,000			$	470,000
Intersegment transfers		0				100,400				80,000
Operating expenses		192,000				226,000				210,000
Interest expense		24,000				37,000				27,000
Income taxes		75,000				27,000				42,000
Long-lived assets		111,000				170,000				120,000

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

Sales to unaffiliated customers	$	4,580,000
Intersegment transfers		467,000
Operating expenses		2,450,000
Interest expense		156,000
Income taxes		859,000
Long-lived assets		2,240,000

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

	revenues	percentage
U.S
Spain
Italy
Greece
TOTAL:

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

	Assets	percentage
U.S.
Spain
Italy
Greece
TOTAL:

C.Apply Taft's materiality tests to identify the countries which are 10 percent or more consolidated sales or consolidated long lived assets to be reported separatley.

ID the countries which are 10% or more of consolidated sales