West Corporation reported the following consolidated data for $20$X$2$:

Sales $ $810,000$

Consolidated income before taxes $128,000$

Total assets $1,200,000$

Data reported for West$$s four operating divisions are as follows:

Division A Division B Division C Division D

Sales to outsiders $ $280,000$ $ $130,000$ $ $340,000$ $ $60,000$

Intersegment sales $60,00018,00012,000$

Traceable costs $245,00090,000290,00082,000$

Assets $400,000105,000500,00075,000$

Intersegment sales are priced at cost$,$ and all goods have been subsequently sold to nonaffiliates. Some joint production costs are allocated to the divisions based on total sales. These joint costs were $$45,000$ in $20$X$2.$ The company$$s corporate center had $$20,000$ of general corporate expenses and $$120,000$ of assets that the chief operating decision maker did not use in making the decision regarding the operating segments.

Required:

Each of the following items is unrelated to the others.

The divisions are industry segments.

Prepare a segmental disclosure worksheet for the company.

Prepare schedules showing which segments are reportable.

Assume that each division operates in an individual geographic area, Division A is in the domestic area, and each of the other divisions operates in a separate foreign country. Assume that one$-$half of the assets in each geographic area represents long$-$lived, productive assets as defined in ASC $280.$ Prepare schedules showing which geographic areas are reportable using a $10$ percent materiality threshold.

Determine the amount of sales to an outside customer that would cause that customer to be classified as a major customer under the criteria of ASC $280.$