17. According to the revenue test (10% rule), which segment would not be considered separately reportable?
Your answer:

18. For purposes of the profit or loss test, segment C's operating profit or (loss) is

19. When totaling the revenues to use as the basis for the 75% rule, what is the 75% hurdle that must be exceeded by the revenues of the reportable segments (Hint=benchmark sales x 0.75)?

The Fratilo Co. had three operating segments with the following information:

	Pens	Pencils	Erasers
Sales to outsiders	$11,200	$5,600	$8,400
Intersegment revenues	840	1,400	1,960

20. What is the minimum amount of revenue that each of these segments must earn to be considered separately reportable (Hint=benchmark sales x 0.1)?

Natarajan, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expenses : External Intersegment Segment Segment Revenues Sales Expenses A $ 7,500,000 $ 600,000 $ 6,300,000 B 2,900,000 1,000,000 4,300,000 700,000 1,300,000 2,200,000 D 4,000,000 250,000 4,100,000 E 1,600,000 800,000 2,700,000