Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance. It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows. Plastics Metals $6, 694 $2,354 173 711 $422 150 0 Sales to outside parties Intersegment transfers Interest income from outside 148 138 34 21 42 Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) 201 31 66 28 102 1,5013,196 524 771 179 4,214 1,762 1,066 654 76 31 87 403 0 63 0 706 Ecru does not allocate its $1,460,000 in common expenses to the various segments. Perform testing procedures to determine Ecru's reportable operating segments. a. Revenue test