EXERCISE 14-3 Significance Tests LO 4 Twodor Company is involved in four separate industries. Selected financial information concerning Twodor's involvement in each of the four industries is presented below: Industry Segment A B C D Total Sales to nonaffiliates Intersegment sales Total revenue Operating profit (loss) Identifiable assets $ 80,000 $20,000 $24,000 $12,200 $136,200 130,000 84,000 12,000 3,800 229,800 210,000 104,000 36,000 16,000 366,000 (17,400) 12,000 1,500 (600) (4,500) 222,000 110,500 28,000 26,000 386,500 Required: Using all tests, determine which of the industry segments are reportable segments and explain how nonreportable segments (if any) should be reported