Kellbach, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expenses:

Segment	External Revenues				Intersegment Sales				Segment Expenses
A	$	6,840,000			$	585,000			$	5,760,000
B		2,802,500				1,045,000				3,990,000
C		787,500				1,365,000				2,362,500
D		4,400,000				330,000				4,400,000
E		1,445,000				722,500				2,380,000

a. When totaling the revenues to use as the basis for the 75% rule, what is the 75% hurdle that must be exceeded by the revenues of the reportable segments?

b. Briefly describe the test to determine whether a sufficient number of operating segments are disclosed.