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[The following information applies to the questions displayed below.] The following is financial information describing the six operating segments that make up Fairfield, Inc. (in

[The following information applies to the questions displayed below.]

The following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands):

Segments
Red Blue Green Pink Black White
Sales to outside parties $ 1,827 $ 828 $ 530 $ 325 $ 137 $ 115
Intersegment revenues 32 107 125 0 32 318
Salary expense 630 395 418 328 333 78
Rent expense 155 182 97 108 58 47
Interest expense 81 75 98 65 30 21
Income tax expense (savings) 157 103 77 (102 ) (80 ) 0

Consider the following questions independently. None of the six segments have a primarily financial nature.

a. What minimum revenue amount must any one segment generate to be of significant size to require disaggregated disclosure? (Enter your answer in dollars but not in thousands.) Minimum Revenues: ?

c. What volume of revenues must a single customer generate to necessitate disclosing the existence of a major customer? (Enter your answer in dollars but not in thousands.)

Volume of Revenues: ?

d. Now assume each of these six segments has a profit or loss (in thousands) as follows, which warrants separate disclosure? (Select all that apply.)

Segment Profit (Loss)
Red $ 1,090
Blue 465
Green 156
Pink (110 )
Black (238 )
White 324

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