Vehicle Corporation is organized into four operating segments. The internal reporting system generated the following segment information: Revenues from Intersegment Autos Trucks SUVS Motorcycles Operating Outsiders Revenues $4,014,000 $ 114,000 Expenses $3,614,000 3,514,000 214,000 4,014,000 2,614,000 0 2,014,000 914,000 64,000 1,034,000 The company incurred additional operating expenses (of a general nature) of $1,214,000. a. What is the profit or loss of each of these segments? b. Perform the profit or loss test to determine which of these segments is separately reportable.