Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2011 annual review for impairment:
a. Which of Pritchett's reporting units require both steps to test for goodwill impairment?
b. How much goodwill impairment should Pritchett report for 2011?