For Internal Decision-Making Purposes,Dashwood Corporation's Operating Segments Have Been Identified

Essay

For internal decision-making purposes,Dashwood Corporation's operating segments have been identified as follows:
Revenues of the segments are external,with the exception of tools,which sold $400,000 to other segments,and Appliances,which sold $200,000 to other segments.
Required:
1.In applying the "revenue" test to identify reporting segments,what is the test value for Dashwood Corporation?
2.Using the "revenue" test,which of Dashwood's operating segments will also be reportable segments?