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 $ 6,600 143 0 Metals $ 2,314 165 30 Lumber $ 691 130 17 Finance $ 38 193 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) Paper $ 402 142 0 0 634 32 731 59 0 4,134 72 1,461 83 27 1,722 27 3,156 395 1,026 62 484 @ 98 159 0 698 Ecru does not allocate its $1,500,000 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: 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 Plastics Metals Lumber Paper Finance Total $ 6,457 x 2,149 561 X 260 X 68.0 X % 23.0 % 6.0 % % 3.0 % % 0.0 % 100.0 % Reported or Not Reported Reportable Reportable Not reportable Not reportable Not reportable $ 9,427 Revenue Test Profit or Loss Test Asset Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Segment Revenues Expenses Plastics $ 6,457 $ 4,206 Profit S 2.251 400 Metals Lumber Paper Finance 2.149 X 561 x 260 X 0 1,749 1,088 666 125 Loss Reported or Not Reported Reportable Reportable 527 Not reportable 406 X Not reportable 125 Not reportable $ 1,058 Total S 2,651 Revenue Test Profit or Loss Test Asset 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.) Assets Segment Plastics Metals Lumber Paper Finance Total $ 1,544 3,551 484 790 159 $ 6,528 Percentage 24.0 % 54.0 % 7.0 % 12.0 % % 99.0 % Reported or Not Reported Reportable Reportable Not reportable Reportable Reportable 2.0