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: Paper $ 412 146 Finance $ O O ON 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) O O o Plastics $6,625 146 0 0 4,174 74 1,467 85 0 Lumber $ 701 134 19 0 1,046 Metals $2,334 169 32 0 1,742 29 3,176 399 0 64 40 197 29 100 169 0 702 644 30 751 61 0 504 0 Ecru does not allocate its $1,480,000 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 Reported or Not Reported Plastics % % Metals Lumber % Paper Finance % Total $ 0 0.0 % 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 Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total 0 $ 0 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.) Segment Assets Percentage Reported or Not Reported Plastics % % Metals Lumber % Paper Finance Total O 0.0 %