EXERCISE 14-2 Revenue Test Mane Company operates in five identifiable segments, V, W, X, Y, and Z. During the past year, sales to unaffiliated customers and intersegment sales for each segment were as follows: Sales to Intersegment Total Segment Nonaffiliates Sales Sales NKKES $2,000 $ 400 $2,400 280 20 300 100 600 700 1.100 -0- 1,100 350 25 375 Total $3,830 $1,045 $4,875 Required: Applying the revenue test, determine which of the segments are reportable segments