Company A and its divisions are engaged solely in manufacturing operations. The following data pertain to the industries in which operations were conducted for the year ended December 31, 2019. Industry Revenue Profit Assets Red 8,000,000 (1,320,000) 16,000,000 Orange 6,400,000 920,000 14,000,000 Yellow 4,800,000 460,000 10,000,000 Green 2,200,000 (419,000) 5,300,000 Blue 3,400,000 (240,000) 5,600,000 Purple 1,200,000 180,000 2,400,000 Calculate the materiality threshold that would be used under the profit or loss test to determine which segments are reportable.