Vehicle Corporation is organized into four operating segments. The internal reporting system generated the following segment information:

	Revenues from Outsiders				Intersegment Transfers				Operating Expenses
Autos	$	4,004,000			$	104,000			$	3,604,000
Trucks		3,504,000				204,000				4,004,000
SUVs		2,604,000				0				2,004,000
Motorcycles		904,000				54,000				1,024,000

The company incurred additional operating expenses (of a general nature) of $1,204,000.

1. What is the profit or loss of each of these segments?

2. Perform the profit or loss test to determine which of these segments is separately reportable.