Backenstos Company has two different product lines and makes significant sales in both the United States and Mexico. Backenstos has compiled the following information:

Required:

a. Assume that Backenstos has structured its company internally into divisions based on the two products, X and Y. Prepare the segment disclosure necessary under the provisions of FASB Statement No. 131.

b. Assume that Backenstos has structured its company internally into two divisions, one for operations in the United States and one for operations in Mexico. Prepare the segment disclosure necessary under the provisions of FASB Statement No.131.

Operating Plant and Tot Total Capltal Revenue Depreclation Equipment Assets Llabilities Expenditure Product X/U.S. Product X/Mexico. Product YIUS Product Y/Mexico $100 150 400 200 $ 20 40 100 30 $20 $ 50 $12070 $15 20 80 50 60 250 150 140 600 400 50 20 400 200