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 $6,694 148 Metals $2,354 173 34 Finance $ Lumber $ 711 138 21 Paper $ 422 150 Sales to outside parties Inter segment transfers Interest income from outside parties Interest income from inter segment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) 654 4,214 76 1,501 87 1,762 31 3, 196 403 1,066 66 524 28 771 63 42 201 31 102 179 706 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: 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 Renarted