Determine which of the operating segments are reportable based on the

Whispering Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment w x z Total Revenue $63,510 10,940 27,375 7,675 $109,500 Operating Profit (Loss) $16,100 2,490 (3,150) 1,160 $16,600 Identifia ble Assets $184,092 92,046 22,218 19 $317,400 Determine which of the operating segments are reportable based on the: (a) (b) Reportable Segments Revenue test. Operating profit (loss) test. Identifiable assets test.