Sales te External customers Inter segment Sales Segment Identifiable Assets on Exploration Refinery $80,000 240,000 Plastics 20,000 $ 310,000 720.000 120,000 $20,000 Chemicals 980,000 Solar Power Totals 220.000 20,000 SS80,000 160,000 75,000 $255,000 270,000 $2,400,000 1. In applying the 10% revenue test to identify reporting segments. What is the test value? 2. Using the 75% revenue test" which of ABC's operating segments will also be reportable segments? What is the test value? Did you have to add any? Which ones? What is the new ? 3. Apply the 10% Asset test" for reportable segments. What is the test value