24. The following information pertains to revenue earned by Timm Co.'s industry segments for the year ended December 31, Year 2: Total Segment Alo Bix Cee Dil Combined Elimination Consolidated Sales to unaffiliated Intersegment customers sales $ 5,000 $ 3,000 8,000 4,000 4,000 43,000 16,000 60,000 23,000 (23,000) $60.000 revenue $ 8,000 12,000 4,000 59.000 83,000 (23,000) $60.000 In conformity with the revenue test, Timm's reportable segments were a. Only Dil. b. Only Bix and Dil. c. Only Alo, Bix, and Dil. d. Alo, Bix, Cee, and Dil. 25. The following information pertains to Aria Corp. and its divisions for the year ended December 31, Year 2: $2,000,000 Sales to unaffiliated customers Intersegment sales of products similar to those sold to unaffiliated customers Interest earned on loans to other industry segments 600,000 40,000 Aria and all of its divisions are engaged solely in manufacturing operations. Aria has a reportable segment if that segment's revenue exceeds a. $264,000 b. $260,000 $204,000 d. $200,000 c