Assume that the Western Oaks Company has four operating divisions with the following information.

Segment Revenue Profit Assets

W $5,000,000 $1,000,000 $15,000,000

X $32,000,000 $5,000,000 $35,000,000

Y $2,000,000 $250,000 $4,000,000

Z $25,000,000 $6,000,000 $65,000,000

Total $64,000,000 $12,250,000 $119,000,000

Which of the four operatin segments would require separate disclosure?

W, X, Y, and Z

W, X, and Z

W and Z

X, Y and Z