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 ______