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 $ 6,580 133 Finance $ 0 Metals $ 2,269 156 29 Lumber $ 686 121 16 Paper $ 397 133 0 0 37 0 184 Sales to outside parties Intersegment transfers Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) 1,712 1,016 629 4,114 71 1,433 82 26 61 26 686 97 154 3,111 386 439 0 0 58 0 0 689 Ecru does not allocate its $1,300,000 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: Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform revenue test procedure to determine Ecru's reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.) Segment Revenues Percentage Reported or Not Reported Plastics Metals Lumber Paper Finance Total