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: 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) Plastics $ 6,835 Metals $ 2,404 19 $ 160 183 39 Lumber 736 148 Paper $ 447 160 Finance $ 0 0 0 96 26 0 47 0 0 211 4,314 81 1,812 1,116 679 36 36 71 23 107 1,564 92 0 3,246 574 821 204 413 0 68 0 0 0 0 716 Ecru does not allocate its $1,410,000 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: Profit or Loss Revenue Test Asset Test 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 $ 0.0 % Profit or Loss Revenue Test Asset Test Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Segment Revenues Expenses Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total $ 0 $ 0 Profit or Loss Revenue Test Asset Test Test Perform asset 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 Assets Percentage Reported or Not Reported Plastics % Metals % Lumber % Paper % Finance % Total $ 0 0.0 %