Pacheco Industries is comprised of four separate profit centers, which are distributed throughout the United States. Relevant data for each profit center are summarized for 2019:

You determine that intersegment sales are distributed as follows:

Common costs of $2,400,000 were incurred during 2019. Management believes that total labor hours worked during the year provides a reasonable basis for allocation of these costs. In each situation described below, an operating segment is comprised of different combinations of profit centers. Thus, the ?AB? operating segment consists of profit centers ?A? and ?B.??

Consider the following five combinations of operating segments:

1. AB, CD

2. AB, C, D

3. A, B, CD

4. A, B, C, D

5. A, BD, C

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Profit Center (in Thousands) A B D Total $3,600 1,500 $8,700 2,400 1,500 Sales to nonaffiliates $1,500 $1,200 3,000 $15,000 7,200 Intersegment sales Operating profit (loss) before joint expense allocation 300 840 240 (60) 2,520 7,200 2,700 Identifiable assets 18,000 2,400 2,400 30,000 12,000 Labor hours worked 5,700 1,500 2,100