Profit or loss of each of the segments

Question

Problem: Fireside Corporation is organized into four segments. The internal reporting system generated the following segment information:

                   Revenues from outsiders    Intersegment Transfers    Operating Expenses
Cards                    1,200,000                           100,000                       900,000
Calendars                900,000                            200,000                    1,350,000
Clothing                 1,000,000                                0                            700,000
Books                       800,000                            50,000                        770,000

The company incurred additional operating expenses (of a general nature) of $700,000.

What is the profit or loss of each of these segments? Perform the profit or loss test to determine which of these segments is separately reportable.