The following information pertains to Aria Corp. and its operating segments for the year ended December 31, 2006:
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|
Sales to unaffiliated customers |
$2,000,000 |
|
Intersegment sales of products similar to those sold to unaffiliated customers |
600,000 |
|
Interest earned on loans to other industry segments |
40,000 |
Aria and all of its divisions are engaged solely in manufacturing operations and evaluates divisional performance based on controllable contribution. Aria has a reportable segment if that segment’s revenue exceeds
- $264,000
- $260,000
- $204,000
- $200,000