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: Finance $ 0 0 38 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) Plastics $6,600 143 0 0 4,134 72 1,461 83 0 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 0 193 27 98 159 0 698 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: 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.) Revenues Percentage Reported or Not Reported % Segment Plastics Metals Lumber Paper Finance Total % % % % % Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Segment Revenues Expenses Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total 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.) Segment Assets Percentage Reported or Not Reported Plastics % Metals % Lumber Paper Finance % % % % Total