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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 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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