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Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes Pails Shovels Hardware

Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands) Rakes S 94 Pails S 506 26 Shovels Hardware Accessories S 44 14 S 28 24 S 122 Sales to outsiders Intersegment transfers Interest revenue outsiders Interest revenue intersegment Operating expenses Operating expenses intersegment Interest expense Income taxes Tangible assets Intangible assets Intersegment receivables 30 414 20 12 10 116 outsiders 116 40 102 26 18 12 12 What is the total amount of revenues in applying the revenue test? D) $808 A) $906 B) $934 C) $794 E) $892 

Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes Pails Shovels Hardware Accessories Sales to outsiders $ 94 $ 506 $ 44 $ 122 $ 28 Intersegment transfers Interest revenue - outsiders Interest revenue - intersegment Operating expenses - outsiders Operating expenses - intersegment Interest expense 4 26 14 30 24 2 8 6 22 116 414 40 102 26 20 6 16 22 12 2 22 Income taxes (4) 18 10 4 6 Tangible assets Intangible assets Intersegment receivables 116 12 12 4 8 6 What is the total amount of revenues in applying the revenue test? A) $906. B) $934. C) $794. D) $808. E) $892. 286

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