1. Wayne, Inc. has four operating segments with the following information:

   	Tables				Bookcases				Cabinets			Chairs
   Sales to outsiders	$	2,600,000			$	3,200,000			$	5,350,000		$	1,780,000
   Intersegment transfer	$	380,000			$	0			$	125,000		$	117,000
   Segment expenses	$	1,900,000			$	2,200,000			$	4,480,000		$	2,174,000
   Segment assets	$	10,800,000			$	12,000,000			$	18,000,000		$	3,500,000

   What is the minimum amount of operating profit or loss an operating segment must have to be considered a reportable segment?

   		$307,500.
   		$277,000.
   		$257,000.
   		$217,600.
   		$279,800.