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 $ 6,680 Metals. Lumber Paper Finance $2,324 $ 696 $407 $ 144 167 132 144 0 31 18 39 0 0 B 0 195 4,154. 73 1,732 1,036 639 28 28 63 31 99 1,486 84 3,166 397 494 741 164 60 0 700 Ecru does not allocate its $1,490,000 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: