Ramco company operates in five identifiable segments, A,B,C,D and E. During the past years, sales to unaffiliated customers and intersegments sales for each segments were as follows: Sale to Non- Segment affiliates Intersegment Sales A 3,000 500 B 350 40 C 2,800 120 D 670 70 E 980 40 Total 7,800 770 Required: Applying the revenue test, determine which of the segments reportable segments are.