Cerese Company is a furniture manufacturer. For internal reporting purposes, products are grouped into seven categories, which are reported separately to the executives and board of directors.

Following are the categories and their revenues, profit$/$loss$,$ and identifiable net assets for $2024$:

$\backslash$table$[[,,,],[,,,$Identifiable$],[$Category$,$Revenues,Profit$/$loss$,$Net Assets$],[$Beds$,600,000,90,000,500,000],[$Bureaus$,650,000,(40,000),550,000],[$Sofas$,250,000,25,000,250,000],[$Dining tab,$275,000,50,000,400,000],[$Hutches$,225,000,(20,000),200,000],[$Tables$,200,000,34,000,150,000],[$Desks$,700,000,150,000,475,000],[$Total$,2,900,000,289,000,2,525,000$