SEGMENTS (10 marks) Hi-Five Ltd is a diversified manufacturer of eical appliances. It has five operating segments, with information for the financial year ended 30 June 2021 summarized below: External sales Inter-segment sales Cost of goods sold Operating expenses Assets Fridge 115,000 63,000 174,000 9,000 164,000 Oven Cooktop 115,000 45,000 40,000 4,000 120,000 41,000 28,000 6,000 123,000 28,900 BBO Microwave 28,400 32.000 -O- 18,000 30,000 49,500 2,000 4,000 24,000 31,800 Required: A. Determine which of the segments are reportable using the revenue test. (2 marks) B. Determine which of the segments are reportable using the operating profit/loss test. (2 marks) C. Determine which of the segments are reportable using the assets test. (2 marks) D. What is your overall conclusion on the reportable segments if the 75% external revenue test is also applied. (4 marks)