XYZ Corporation has eight industry segments with sales, operating profit and loss, and identifiable assets at and for the year ended December 31, 2011, as follows:

		Sales to					Sales to										Segment
	Unaffiliated					Affiliated					Profit or (Loss)
																	Assets
	Customers					Customers
Steel	P1,350,000					P150,000					P265,000					P2,250,000
Auto Parts	1,200,000					---					450,000					1,430,000
Coal Mine	600,000					450,000					(300,000)					1,200,000
Textiles	530,000					220,000					150,000					750,000
Paint	1,120,000					380,000					300,000					1,050,000
Lumber	710,000					---					(75,000)					600,000
Leisure Time	690,000					---					110,000					450,000
Electronics		600,000						---			300,000					670,000
Total	P6,800,000					P1,200,000					P1,200,000					P8,400,000

Required:

A. Identify the segments, which are reportable segments under one or more of the 10 percent revenue, operating profit, or assets tests.

B. After reportable segments are determined under the 10 percent tests, they must be reevaluated under a 75 percent revenue test before a final determination of reportable segments can be made. Under this 75 percent test, identify if any other segments may have to be reported.