The Auto Corporation has internal reporting for four divisions. The following data have been gathered for the year just ended.

1. Divisions A and B share production facilities. Joint product costs, depreciation, capital expenditures, and much of the identifiable assets are allocated one- third to Division A and the remainder to Division B.
2. Division C sells over 90% of its output to Division D on a cost- plus basis.
3. Unallocated corporate expenses not included above amount to $ 57,500.

Required
1. From the preceding information, what are the operating segments that should be reported by the Auto Corporation? Explain your recommendation fully.
2. Prepare a schedule of supplementary financial information by segments, in accordance with IFRS 8 recommendations, based on the information provided above, together with a condensed consolidatedSCI.

Div. C $50,000 5,000 25,000 Div. A iV 10,000 100,000 60,000 IV Interdivisional sales Extenal sales Direct divisional expenses Allocated joint costs Depreciation Capital expenditures Identifiable assets Liabilities 5,000 15,000 35,000 12,500 40,000 62,500 17,500 200,000 50,000 55,000 22,500 80,000 122,500 27,500 17,500 10,000 92,500 22,500 20,000 30,000 107,500 52,500