Sales to

ExternalIntersegment

Industry SegmentCustomersSalesAssets

PumpkinDivision$80,000$310,000

AppleProducts240,000720,000

Plastics20,000$20,000120,000

CostumeProduction220,000160,000980,000

PartyProducts20,00075,000270,000

Totals$580,000$255,000$2,400,000

1. Which of Fall's operating segments would be considered reporting segments under the "revenue" test?

2. Which of Fall's operating segments would be considered reporting segments under the "asset" test?