12) The Nigel Co. had four separate operating segments: Sneakers Sandals Heels Boots Sales to outsiders $ 173,600 $ 115,300 $ 134,000 $ 108,900 Intersegment revenue transfers 44,500 37,400 19,600 26,100 What amount of revenues must be generated from one customer before that party must be identified as a major customer? A) $12,760. B) $65,940. C) $53,180. D) $40,420 E) $17,360