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 $ 6,770 156 Lumber $ 726 144 24 Paper $ 437 156 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) Metals $ 2,384 179 37 0 1,792 34 3, 226 409 0 Finance $ 0 0 45 207 34 105 194 4, 274 79 1,516 90 1,096 69 554 0 669 25 801 66 712 Ecru does not allocate its $1,430,00 in common expenses to various segments. Perform testing procedures to determine Ecru's reportable operating segments. a. Revenue test: b. Profit or loss test: c. Asset test