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	$	218,000			$	642,000			$	492,000
Intersegment transfers		0				102,100				102,000
Operating expenses		214,000				248,000				232,000
Interest expense		31,000				44,000				34,000
Income taxes		82,000				34,000				49,000
Long-lived assets		133,000				192,000				142,000

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

Sales to unaffiliated customers	$	4,650,000
Intersegment transfers		502,000
Operating expenses		2,485,000
Interest expense		178,000
Income taxes		894,000
Long-lived assets		2,275,000

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.

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

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

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.

Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales. (Round your percentage answers to 2 decimal places.) Calculate long-lived assets within a country and as a percentage of the long-lived assets. (Round your percentage answers to 2 decimal places.) 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. Identify the countries which are 10 percent or more of consolidated sales