The following data relate to Fall Corporation’s industry segments:                                  

The following data relate to Fall Corporation’s industry segments:                                                              Sales to                                                             External                      IntersegmentIndustry Segment                         Customers                                Sales                   Assets   Pumpkin Division                             $80,000                                                               $310,000Apple Products                                 240,000                                                               720,000Plastics                                               20,000                         $20,000                         120,000Costume Production                         220,000                         160,000                         980,000Party Products                                    20,000                           75,000                         270,000Totals                                                $580,000                       $255,000                   $2,400,0001. Which of Fall’s operating segments would be considered reporting segments under the “revenue” test?2. Which of Fall’s operating segments would be considered reporting segments under the “asset” test?