To manage its operations, Forevermore Company reports to top

management on five different segments which are consolidated

appropriately for the annual financial statements. Information

about each segment included in the current year's consolidated

statements appears in the table below:

Tools Batteries Adhesives Plastics Finance

Sales to outside parties $8,220 $2,790 $830 $450 $ -0-

Intersegment revenues 140 170 130 140 -0-

Outside parties interest income -0- 30 10 -0- 250

Intersegment interest income -0- -0- -0- - 0- 210

Operating expenses 5,090 2,100 1,390 750 20

Interest expense 80 20 170 401 10

Tangible assets 1,680 3,880 410 730 140

Intangible assets 90 470 -0- 60 870

Forevermore Company has $410,000 of corporate

expenses that is does not allocate to the segments.

Carry out:

a. the revenue test,

b. the profit and loss test, and

c. the asset test

to determine which segments are separately reportable. Clearly show the

results of each test and your decision on each test.