The Following Segment Information Relates to Tolkein Enterprises

The following segment information relates to Tolkein Enterprises:

Applying the tests for identifying a reportable segment in accordance with AASB 8, which of the above segments qualify for reporting and do the segments satisfy the 75 per cent test?

A) Reportable segments: Mechanical engineering and retailing, 75 per cent test satisfied. No
B) Reportable segments: Industrial manufacturing, mechanical engineering and retailing; 75 per cent test satisfied. Yes
C) Reportable segments: Project consulting, mechanical engineering and retailing; 75 per cent test satisfied. Yes
D) Reportable segments: Industrial manufacturing, project consulting, mechanical engineering and retailing; 75 per cent test satisfied. No
E) None of the given answers.