Retro Corp. was engaged solely in manufacturing operations. The following data pertain to the operating segments for 2017:Operating SegmentTotalRevenues Profit Assets at12/31/17A$14,000,000  $2,450,000  $28,000,000 B 11,200,000   1,960,000   24,500,000 C 8,400,000   1,680,000   17,500,000 D 4,200,000   770,000   10,500,000 E 5,950,000   945,000   9,800,000 F 2,100,000   315,000   4,200,000  $45,850,000  $8,120,000  $94,500,000 ?What is the minimum amount of assets that each of these segments must own to be considered separately reportable?

A. $10,643,000.
B. $12,936,408.
C. $8,624,272.
D. $9,450,000.
E. $10,413,000.


Answer: D

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