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 $6,725 148 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) 0 0 4,234 77 1,476 8B 0 Metals $ 2,344 171 35 0 1,772 32 3,186 401 0 Lumber $ 716 136 22 0 1,076 67 514 0 0 Paper $ 427 148 0 0 659 23 761 64 0 Finance $ 0 0 43 199 32 103 184 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. 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 % Revenue Test Profit or Loss Test> a. Revenue test: b. Profit or loss test: c. Asset test: Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Asset Test Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Reported or Not Segment Revenues Expenses Profit Loss Reported Plastics Metals Lumber Paper Finance Total a. Revenue test: b. Profit or loss test: c. Asset test: Complete this question by entering your answers in the tabs below. 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.) Reported or Not Segment Assets Percentage Reported Plastics % Metals % Lumber Paper Finance Total % %