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: Sales Intersegment transfers Operating expenses Interest expense Income taxes Long-lived assets Spain $ 215,000 Italy $ 640,000 Greece $ 490,000 0 102,200 100,000 212,000 246,000 230,000 30,000 43,000 33,000 81,000 133,000 33,000 48,000 190,000 140,000 The company's domestic (U.S.) operations reported the following Information for the current year: Sales to unaffiliated customers Intersegment transfers Operating expenses Interest expense Income taxes Long-lived assets $ 4,640,000 497,000 2,480,000 176,000 889,000 2,270,000 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. a. Calculate sales to unaffillated customers within a country and as a percent of the consolidated sales. b. Calculate long-lived assets within a country and as a percentage of the long-lived assets. c. Apply Taft'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. Complete this question by entering your answers in the tabs below. Required A Required B Required C 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 United States Spain Italy Percentage % % % Greece % Total S 0001% Required A Required B Required C Calculate long-lived assets within a country and as a percentage of the long-lived assets. (Round your percentage answers to 2 decimal places.) Assets Percentage United States % Spain % Italy % Greece % Total $ 0 0.00 % < Required A Required C > Required A Required B Required C Apply Taft'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. Identify the countries which are 10 percent or more of consolidated sales < Required B Required C >