Assuming the Three Business Units Below Are Operating Segments and All

question 1

Multiple Choice

Assuming the three business units below are operating segments and all revenue earned are from external customers, in which of the following scenarios does Colourband Ltd need to identify another reportable segment to be disclosed?
$\begin{array}{|c|r|r|r|r|r|r|}\hline \begin{array}{c}\text { Revenue } \\\text { in } \mathbf{\$ 0 0 0}\end{array} & \text { Red } & {\text { Blue }} & \text { Green } &{\begin{array}{c}\text { Total } \\\text { operating } \\\text { segments }\end{array}} & {\begin{array}{c}\text { Other } \\\text { business } \\\text { units }\end{array}} &{\begin{array}{c}\text { Total } \\\text { Colourband } \\\text { Ltd }\end{array}} \\\hline \text { I. } & 75 & 160 & 320 & 555 & 250 & 805 \\\hline \text { II. } & 110 & 140 & 275 & 525 & 175 & 700 \\\hline \text { III. } & 230 & 250 & 375 & 855 & 315 & 1170 \\\hline\end{array}$

• A) I only.
• B) I and II.
• C) I and III.
• D) II and III.