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	$	221,000			$	646,000			$	496,000
Intersegment transfers		0				101,900				106,000
Operating expenses		218,000				252,000				236,000
Interest expense		33,000				46,000				36,000
Income taxes		84,000				36,000				51,000
Long-lived assets		137,000				196,000				146,000

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

Sales to unaffiliated customers	$	4,670,000
Intersegment transfers		512,000
Operating expenses		2,495,000
Interest expense		182,000
Income taxes		904,000
Long-lived assets		2,285,000

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.

1. Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales.
2. Calculate long-lived assets within a country and as a percentage of the long-lived assets.
3. 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.

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