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			Lumber			Paper			Finance
Sales to outside parties	$	6,469		$	2,219		$	666		$	377			0
Intersegment transfers		121			146			111			123			0
Interest income from outside parties		0			25			12			0		$	33
Interest income from intersegment loans		0			0			0			0			174
Operating expenses		4,034			1,672			976			609			22
Interest expense		67			22			57			28			93
Tangible assets		1,366			3,061			389			636			134
Intangible assets		78			376			0			54			0
Intersegment loans (debt)		0			0			0			0			679

Ecru does not allocate its $1,280,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments. (Round your percentage answers to 2 decimal places. Enter your answers in thousands of dollars.)

Revenue test:

Profit or loss test:

Asset test: