A summary of the segment operations of the Nog Corporation for the year ended December 31, 2011, follows:

1. For which of the following geographic areas will separate disclosures be required if only the 10% revenue test is considered?(a) United States, Canada, and Japan(b) United States and Canada(c) United States and Japan(d) United States, Canada, Germany, and Japan2. For which of the following geographic areas will separate disclosures be required if only the 10% asset test is considered?(a) United States(b) United States and Canada(c) United States, Japan, and Germany(d) United States, Canada, Germany, and Japan3. For which of the following geographic areas will separate disclosures be required if all relevant tests are considered?(a) United States, Canada, Germany, and Japan(b) United States, Germany, and Japan(c) United States, Canada, and Japan(d) United States and Canada

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United Other Foreign Canada Germany Japan Consolidated States Mexico Sales to unaffiliated $ 35,000 $6,000 $3,000 $3,500 $3.000 $6,500 $ 1,000 $9,000 $1,500 $1,000 S 50,000 13.000 $ 63,000 customers Interarea transfers Total revenue Operating profits Segment assets $ 45,000 $6,000 $ 8.000 $1,000 $1,500 S1,000 $ 1,500 $ 500 $ 500 S 12,500 $ 78,500 $ 50,000 $7,500 $8,500 $2,000 $1,500