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:

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:

b$.$ Profit or loss test:

c$.$ Asset test: