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 $6,725 Metals $2,344 148 171 Lumber $ 716 136 Paper $ 427 148 Finance $ 0 0 35 22 0 43 0 0 0 0 199 4,234 1,772 1,076 659 32 77 32 67 23 103 1,476 3,186 514 761 184. 88 0 401 0 64 0 0 0 0 704 Ecru does not allocate its $1,330,000 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. 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 0.0 % Revenue Test Profit or Loss Test