What amount will be used as the benchmark

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QUESTION: Kaycee Corporation's revenues for the year ending December 21, 2010, where as follows:

Consolidated Revenue per the Income Statement:          $1,200,000

Upstream Intersegment Sales:                                      $180,000

Downstream Intersegment Sales:                                  $60,000

For the purpose of the Revenue Test, what amount will be used as the benchmark for determining whether a segment is reportable?

a) $24,000

b) $120,000

c) $138,000

d) $144,000

e) $0.00

Reference no: EM131782771

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