E 14-2 Apply threshold tests

Superior Corporation's internal divisions are based on industry. The revenues, operating profits, and assets of the operating segments of Superior are presented in thousands of dollars as follows:

Sales to Non affiliates	Inter- segment	Sales Total	Sales Operating	Profit (Loss)	Assets
Food service industry	$300,000	$40,000	$340,000	$ 40,000	$200,000
Copper mine	80,000	-	80,000	(10,000)	60,000
Information systems	20,000	15,000	35,000	5,000	40,000
Chemical industry	130,000	20,000	150,000	30,500	217,000
Agricultural products	48,000	-	48,000	(15,500)	50,000
Pharmaceutical products	20,000	-	20,000	8,000	18,000
Foreign operations	15,000	-	15,000	5,000	20,000
Corporate assets*					33,000
	$613,000	$75,000	$688,000	$63,000	$638,000

*Corporate assets include equity investces of $10,000 and general assets of $23,000.

REQUIRED: Determine the reportable segments of Superior Corporation.