) Forinternal decision-making purposes, Dashwood Corporation’s operating segmentshave been identified as follows: Revenues Operating (includes Profit Identifiable OperatingSegment intersegment or Loss Assets revenues) Appliances $1,100,000 $(150,000) $1,200,000 Clothing 1,300,000 (750,000) 400,000 Lawn andGarden 850,000 150,000 150,000 AutoAccessories 1,000,000 100,000 200,000 ServiceContracts 650,000 (50,000) 100,000 CatalogSales 2,300,000 50,000 500,000 HomeFurnishings 2,800,000 250,000 1,000,000 Tools 2,400,000 300,000 250,000 $12,400,000 $(100,000) $3,800,000 Revenues ofthe segments are external, with the exception of tools, which sold $400,000 toother segments, and Appliances, which sold $200,000 to other segments. Required: 1. Inapplying the “revenue” test to identify reporting segments, what isthe test value for Dashwood Corporation? 2. Using the”revenue” test, which of Dashwood’s operating segments will also bereportable segments?