Use the following dates for parts $9$ to $10.$ The following amounts $($stated in millions$)$ are to be used to

determine which segments are reportable.

Using only the operating profit test, which of the operating segments would be reportable?

a$.$ A$,$ E$,$ D$,$ F$,$ H

b$.$ A$,$ E$,$ F$,$ H

c$.$ A$,$ B$,$ C$,$ E$,$ F$,$ H

d$.$ A$,$ F$,$ H

Using all of the tests for reporting operating segments in Section $1701$ of the CICA Handbook,

which operating segments would qualify as reportable segments?

a$.$ A$,$ C$,$ D$,$ E$,$ F$,$ H

b$.$ A$,$ C$,$ E$,$ F$,$ H

c$.$ D$,$ E$,$ F$,$ H

d$.$ A$,$ B$,$ C$,$ E$,$ F$,$ H