icle Corporation is organized into four operating segments. The internal reporting system generated the following segment information:

Revenues from OutsidersIntersegment TransfersOperating

ExpensesAutos$4,024,000$124,000$3,624,000Trucks3,524,000224,0004,024,000SUVs2,624,00002,024,000Motorcycles924,00074,0001,044,000

The company incurred additional operating expenses (of a general nature) of $1,224,000.

1. What is the profit or loss of each of these segments?
2. Perform the profit or loss test to determine which of these segments is separately reportable.