West Corporation reported the following consolidated data for 202 : Data reported for West's four operating divisions are as follows: 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 $48,000 in 202. The company's corporate center had $23,000 of general corporate expenses and $123,000 of assets that the chief operating decision maker did not use in making the decision regarding the operating segments. b. 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