a.Revenue test:

b. Profit or loss test:

c. Asset test:

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: Lumber $ 636 96 Sales to outside parties Intersegment transfers Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) Plastics $6,325 108 0 0 3,914 61 1,291 72 0 Metals $2,144 131 19 0 1,612 16 2,986 361 0 Paper $ 347 108 0 0 579 31 561 0 916 51 314 0 0 Finance 0 0 27 159 16 87 104 0 664 48 0 Ecru does not allocate its $1,250,000 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 Test Asset 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 Revenues Percentage Reported or Not Reported Plastics % Metals Lumber Paper % Finance % Total 0 0.0 % Revenue Test Profit or Loss Test > Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (En dollars.) Segment Revenues Expenses Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total $ 0 $ 0