West Corporation reported the following consolidated data for 20X2:

Sales	$	1,011,000
Consolidated income before taxes		148,000
Total assets		1,400,000

Data reported for Wests four operating divisions are as follows:

	Division A			Division B			Division C			Division D
Sales to outsiders	$	350,000		$	170,000		$	440,000		$	51,000
Intersegment sales		90,000						18,000			21,000
Traceable costs		265,000			110,000			310,000			102,000
Assets		591,000			125,000			520,000			95,000

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 $57,000 in 20X2. The companys corporate center had $40,000 of general corporate expenses and $140,000 of assets that the chief operating decision maker did not use in making the decision regarding the operating segments.

	Operating Segments
	A	B	C	D	Corporate Admin.	Combined	Intersegment Eliminations	Consolidated
Revenues:
Sales to unaffiliated customers	$350,000	$170,000	$440,000	$51,000		$1,011,000		$1,011,000
Intersegment sales	90,000	0	18,000	21,000		129,000	(129,000)	0
Total revenue	440,000	170,000	458,000	72,000	0	1,140,000	(129,000)	1,011,000
Operating costs:
Traceable costs	(265,000)	(110,000)	(310,000)	(102,000)		(787,000)	129,000	(658,000)
Allocated	(22,000)	(8,500)	(22,900)	(3,600)		(57,000)		(57,000)
Segment profit (loss)	153,000	51,500	125,100	(33,600)	0	296,000	0	296,000
Other items:
General corporate expenses					(40,000)	(40,000)		(40,000)
Income from continuing operations	153,000	51,500	125,100	(33,600)	(40,000)	256,000	0	256,000
Assets:
Segment	591,000	125,000	520,000	95,000		1,331,000		1,331,000
General corporate					140,000	140,000		140,000
Total assets	$591,000	$125,000	$520,000	$95,000	$140,000	$1,471,000	$0	$1,471,000

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.

Country	Revenue	Long-Lives Assets	Long -lives Assets
Domestic
Foreign
Foreign
Foreign

c.	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.
	Amount of sales ______