Gandulf Ltd Provides the Following Segment Information Which of the Segments Are Reportable Applying Only the Segment

Multiple Choice

Gandulf Ltd provides the following segment information: $\begin{array}{|l|r|}\hline&Segment~ result\\ & (\$ 000) \\\hline \text { Business segment: } & \\\hline \text { Industrial manufacturing } & 500 \\\hline \text { Project consulting } & 90 \\\hline \text { Mechanical engineering } & 700 \\\hline \text { Retailing } & 140 \\\hline \text { Agriculture } & 70 \\\hline \text { Total } & 1500 \\\hline \text { Geographical segment: } & \\\hline \text { Australia } & 1000 \\\hline \text { Pacific Islands } &340 \\\hline \text { US } & 160 \\\hline \text { Total} & 1500\\\hline\end{array}$ Which of the segments are reportable applying only the segment asset test?

A) business segments: industrial manufacturing, project consulting, mechanical engineering; geographical segments: Australia, US.
B) business segments: industrial manufacturing, mechanical engineering; geographical segments: Australia.
C) business segments: mechanical engineering; geographical segments: Australia.
D) business segments: industrial manufacturing, project consulting, mechanical engineering, retailing, agriculture; geographical segments: Australia, US.