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:

Ecru does not allocate its $$1,460,000$ 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.

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.$)$

Perform profit or loss test procedure to determine Ecru's reportable operating segments. $($Enter your answers in thousands of

dollars.$)$

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.$)$