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cluded in the $125,000 revenue of the Bicycles segment are sales of $75,000 made to the Sporting Goods egment. equired: (Show all your calculations to

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cluded in the $125,000 revenue of the Bicycles segment are sales of $75,000 made to the Sporting Goods egment. equired: (Show all your calculations to earn credit) 1. Which segments are separately reportable? 2. Do the separately reportable segments include a sufficient portion of total revenue? (Hint: 75% test) Data for the seven operating segments of Amalgamated Products follow: Segments Revenues Segment Profit (Loss) Segment Assets Electronics : $42,000 7,700 $73,000 Bicycles 125,000 (24,900) 207,000 Sporting 33,000 8,100 68,000 Goods Home 147,000 23,000 232,000 Appliances Gas and Oil Equipment 186,000 (28,600) 315,000 Glassware 64,000 (29,100) 96,000 Hardware 178,000 37,600 194,000 cluded in the $125,000 revenue of the Bicycles segment are sales of $75,000 made to the Sporting Goods egment. equired: (Show all your calculations to earn credit) 1. Which segments are separately reportable? 2. Do the separately reportable segments include a sufficient portion of total revenue? (Hint: 75% test)

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