3. Unruh Corp. and its divisions are engaged solely in manufacturing operations. The following data pertain to the segments in which operations were conducted for the year ended December 31, 2018. Assets Industry Revenue Profit 12/31/18 $ 8,000,000 $1,320,000 $16,000,000 6,400,000 1,120,000 14.000.000 4,800,000 960,000 10,000,000 2,400,000 440,000 5,200,000 3,400,000 540,000 5,600,000 1,200,000 180,000 2,400,000 COUW Determine which of the operating segments are reportable based on the: (a) Revenue test. (b) Operating profit (loss) test. (c) Identifiable assets test. Show all calculations