Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance. It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows:

Ecru does not allocate its $1,250,000 in common expenses to the various segments.
Perform testing procedures to determine Ecru€™s reportable operatingsegments.

Plastics Metals Lmber P Paper Finance $347 Sales to outside parties$6,319 Intersegment transfers Interest income from $2,144 131 $636 96 106 108 -0 27 outside parties Interest income from 6 intersegment loans Operating expenses. Interest expense Tangible assets Intangible assets Intersegment loans- 159 16 87 104 .. . 916 51 314 3,9141,612 579 31 561 48 61 1,29 2,986 361 72 664