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The Fratilo Co. had three operating segments with the following information: Pens Pencils Erasers Sales to outsiders $ 11,200 $ 5,600 $ 8,400 Intersegment transfers

The Fratilo Co. had three operating segments with the following information:

Pens Pencils Erasers
Sales to outsiders $ 11,200 $ 5,600 $ 8,400
Intersegment transfers 840 1,400 1,960

In addition, revenues generated at corporate headquarters are $1,400.

Combined segment revenues are calculated to be:

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