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:

The company's domestic $($U$.$S$.)$ operations reported the following information for the current year:

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 unaffiliated 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.