35 Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance. It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows: 14 Sales to outside parties points Intersegment transfers Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets eBook Intangible assets Intersegment loans (debt) Plastics $6,415 Metals $2,194 Lumber 118 141 23 $ 656 106 10 Paper $ 367 118 $ Finance 0 31 0 B 8 169 3,994 1,652 956 599 20 65 1,340 20 55 29 91 76 3,036 371 364 611 124 52 0 0 674 Ecru does not allocate its $1,270,000 in common expenses to the various segments. Perform testing procedures to determine Ecru's reportable operating segments. a. Revenue test: b. Profit or loss test: c. Asset test: Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Asset Test Test Perform revenue test procedure to determine Ecru's reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.) Segment Plastics Metals Lumber Paper Revenues Percentage Reported or Not Reported % %6 % % Finance % Total %6 < Revenue Test Profit or Loss Test > Profit or Loss Revenue Test Asset Test Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Segment Revenues Expenses Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total < Revenue Test Asset Test > Revenue Test Profit or Loss Test Asset Test Perform asset test procedure to determine Ecru's reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.) Segment Plastics Metals Lumber Paper Finance Total Assets Percentage Reported or Not Reported 96 96 96 96 96 < Profit or Loss Test Asset Test >