E) 19.8

Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes $ 94 4 2 - - - Sales to outsiders Intersegment transfers Interest revenue - outsiders Interest revenue - inter segment Operating expenses - outsiders Operating expenses - intersegment Interest expense Income taxes Tangible assets Intangible assets Intersegment receivables Pails Shovels Hardware Accessories $ 506 $ 44 $122 $ 28 26 14 30 24 4 8 6 22 414 40 102 26 20 6 16 22 12 2 22 10 4 6 2 116 12 12 8 116 2 - - (4) 18 4 8 6 8 6 In applying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a reportable segment? Multiple Choice O $12.5. O $15.2. O $17.2. O O $18.4