Chevaller 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: Accounts Sales to outside parties Intersegment sales Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) Plastics $ 6,895 Metals $ 2,434 Lumber $ 751 Paper $ 462 Finance $ 0 165 189 154 166 0 42 29 0 50 0 217 4,374 84 1,842 1,146 694 39 39 74 20 110 1,581 95 3,276 419 e 604 851 219 71 0 0 722 Chevalier does not allocate its $1,380,000 in common expenses to the various segments. Required: a1. Perform revenue test procedure to determine Chevaller's reportable operating segments.