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	$	4,015,000			$	115,000			$	3,615,000
Trucks		3,515,000				215,000				4,015,000
SUVs		2,615,000				0				2,015,000
Motorcycles		915,000				65,000				1,035,000

The company incurred additional operating expenses (of a general nature) of $1,215,000.

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.