Starbucks presented the following in its 2008 annual report:

(1)Other includes royalty and licensing revenues.
*€˜€˜Starbucks Corporation.is the world€™s leading roaster and retailer of specialty coffee.€™€™ 10-K
The following tables represent information by geographic area (in millions):

No customer accounts for 10% or more of the Company€™s revenues. Revenues are shown based on the geographic location of the customers. Revenues from countries other than the United States consist primarily of revenues from Canada and the UK, which together account for approximately 69% of net revenues for other countries for fiscal 2008.

Management evaluates the performance of its operating segments based on net revenues and operating income. The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies in Note 1. Operating income represents earnings before €˜€˜Interest income and other, net,€™€™ €˜€˜Interest expense,€™€™ and €˜€˜Income taxes.€™€™ Allocations of portions of corporate overhead, interest, or income taxes to the segments are not significant. Identifiable assets by segment are those assets used in the Company€™s operations in each segment. Unallocated corporate assets include cash and investments, unallocated assets of the corporate headquarters and roasting facilities, deferred taxes, and certain other intangibles.
Required
a. Comment on the vertical common-size presentation for €˜€˜Beverage, Food, Coffee-Making Equipment and Other€™€™
b. 1. Prepare a horizontal common-size analysis of revenue with October 1, 2006 as the base for €˜€˜Beverage, Food, Coffee-Making Equipment and Other€™€™ and €˜€˜Whole Bean Coffees.€™€™
2. Comment on b(1).
c. For net revenues from external customers:
1. Prepare a vertical common-size analysis for the United States and other countries. Use total as the base.
2. Comment on c(1).
3. Prepare a horizontal common-size analysis, with October 1, 2006 as the base, for the United States and other countries.
4. Comment on c(3).
d. 1. Prepare a vertical common-size analysis for long-lived assets. Use total as the base.
2. Comment on d(1).
3. Prepare a horizontal common-size analysis, with October 1, 2006 as the base, for long-lived assets.
4. Comment ond(3).

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STARBUCKS CORPORATION Notes to Consolidated Financial Statements (in Part) Note 18 Segment Reporting (in Part) The Company's revenue mix by product type was as follows (in millions) Sep 28, 2008 Sep 30, 2007 Oct 1, 2006 Beverage Food $6,663.3 1,511.7 1,220.2 987.8 $10,383.0 64% 15% 12% 990 100% $6,029.1 1,332.7 1,136.6 913.1 $9,411.5 64% 14% 12% 10% 100% $5,043.4 1,024.3 918.2 801.0 $7,786.9 65% 13% 12% 10% 100% tand other(1) Whole bean coffees Total Fiscal Year Ended Sep 28, 2008 Sep 30, 2007 Oct 1,2006 Net revenues from external customers: United States Other countries 8,227.0 2,156.0 $10,383.0 $7,678.9 1.732.6 $9,411.5 $6,478.1 1,308.8 $7,786.9 Total Fiscal Year Ended Sep 28, 2008 $3,099.9 $3,924.7 Oct 1, 2006 Sep 30, 2007 $2,990.6 $3,658.5 Long-lived assets United States Other countries $2,446.1 453.0 $2,899.1 824.8 667.9 Total