E 15-5 Apply threshold tests 1. Coy Corporation and its divisions are engaged solely in manufacturing operations. The following data (consistent with prior years’ data) pertain to the industries in which operations were conducted for the year ended December 31, 2016 (in thousands):

Industry Total Revenue Operating Profit Assets at December 31, 2016 A $10,000 $1,750 $20,000 B 8,000 1,400 17,500 C 6,000 1,200 12,500 D 3,000 550 7,500 E 4,250 675 7,000 F 1,500 225 3,000

$32,750 $5,800 $67,500 In its segment information for 2016, how many reportable segments does Coy have?

a Three b Four c Five d Six