VINO Corporation is a manufacturer with four product lines. Below is some financial information about each of the four product lines. Product Segment Chaca July Hana Myumi Total Sales to nonaffiliates $50,000 $150,000 $175,000 $75,000 $450,000 Intersegment sales 10,000 30,000 40,000 80,000 160,000 Total revenue $60,000 $180,000 $215,000 $155,000 $610,000 Operating profit (loss) 5,000 30,000 (5,000) 40,000 70,000 Identifiable assets 50,000 75,000 300,000 400,000 825,000 Required: Calculate, explain, and determine which of the segments are reportable based on the: a. Revenue test b. Operating profit (loss) test Identifiable assets test d. 75 percent combined revenue test c