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:

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 $ 185,888 $ 618,899 $ 468,899 Intersegment transfers 8 188,288 78,888 Operating expenses 182,888 216,899 298,899 Interest expense 28,899 33,899 23,899 Income taxes 71,888 23,899 38,888 Longlived assets 188,888 168,888 118,888 The company's domestic (U.S.] operations reported the following information for the current year: Sales to unaffiliated customers $ 4,548,888 Intersegment transfers 442,888 Operating expenses 2,438,888 Interest expense 146,888 Income taxes 839,888 Longlived assets 2,228,888 Taft has adopted the following criteria for determining the materiality of an individual foreign country: 8. Calculate sales to unafliated customers within a country and as a percent of the consolidated sales. b. Calculate longlived assets within a country and as a percentage of the longlived assets. 1:. Apply Taft's materiality tests to identify the countries which are 10 percent or more of consolidated sales or consolidated longlived assets to be reported separately