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			Metals			Lumber			Paper			Finance
Sales to outside parties	$	6,694		$	2,354		$	711		$	422			0
Intersegment transfers		148			173			138			150			0
Interest income from outside parties		0			34			21			0		$	42
Interest income from intersegment loans		0			0			0			0			201
Operating expenses		4,214			1,762			1,066			654			31
Interest expense		76			31			66			28			102
Tangible assets		1,501			3,196			524			771			179
Intangible assets		87			403			0			63			0
Intersegment loans (debt)		0			0			0			0			706

Ecru does not allocate its $1,460,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Revenue test:

Profit or loss test:

Asset test: