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 0 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) Metals $2,314 165 30 0 1,722 27 3, 156 395 0 Lumber $ 691 130 17 0 1,026 62 484 0 0 Paper $ 402 142 0 0 634 32 731 59 0 Finance $ 0 0 38 193 27 98 159 0 698 4,134 72 1,461 83 0 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