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	$	6,669		$	2,319		$	706		$	417			0
Intersegment transfers		141			166			131			143			0
Interest income from outside parties		0			33			20			0		$	41
Interest income from intersegment loans		0			0			0			0			194
Operating expenses		4,194			1,752			1,056			649			30
Interest expense		75			30			65			24			101
Tangible assets		1,466			3,161			489			736			174
Intangible assets		86			396			0			62			0
Intersegment loans (debt)		0			0			0			0			699

Ecru does not allocate its $1,320,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments. (Round your percentage answers to 2 decimal places. Enter your answers in thousands of dollars.)

Revenue test:

Profit or loss test

Asset Test