1. Miller Corporation is a manufacturer with four product lines. Below is some financial information about each of the four product lines.

Product Segment
	Booyas	Widgets	Humdrums	Loonies	Total
Sales to nonaffiliates	$10,000	$30,000	$35,000	$15,000	$90,000
Intersegment sales	2,000	6,000	8,000	16,000	32,000
Total revenue	$12,000	$36,000	$43,000	$31,000	$122,000
Operating profit (loss)	1,000	6,000	(1,000)	8,000	14,000
Identifiable assets	10,000	15,000	60,000	80,000	165,000

Using all the tests below, determine which of the product segments are reportable segments and

explain how nonreportable segments (if any) should be reported

Revenue Test
	Booyas	Widgets	Humdrums	Loonies	Total

Operating Profit Test
	Booyas	Widgets	Humdrums	Loonies	Total

Assets Test
	Booyas	Widgets	Humdrums	Loonies	Total

75 Percent Combined Revenue Test
	Booyas	Widgets	Humdrums	Loonies	Total