Pan Corp. is organized into four operating segments. The following segment information was generated by the internal reporting system in 2021: Revenues from Outsiders Intersegment Revenues Operating Expenses Food processors $ 2,000,000 $ 108,000 $ 1,350,000 Coffee makers 1,400,000 237,000 1,792,000 Bread makers 1,200,000 947,000 Toasters 800,000 55,000 710,000 ________________________________________

1) What was the profit or loss of each of these segments?

2) Prepare the profit or loss test to determine which of these segments was separately reportable.