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 $6,745 154 0 Metals $2,374 177 36 Lumber $ 721 Finance $ Paper $ 432 154 142 23 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) 4,254 78 1,521 89 664 1,782 33 3,216 407 1,086 68 544 8 Ecru does not allocate its $1,440,000 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: 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 $ 0 0.0 %