08 Suresh Company reports the following segment (department) income results for the year. Sales Expenses Avoidable Unavoidable Total expenses Income (loss) Department Department M Department N Department O Department P Department T Department M Department N Department 0 Department P Department T $ 65,000 $ 37,000 $ 58,000 $ 44,000 $ 30,000 Decision 10,800 52,600 63,400 $ 1,600 37,600 13,800 51,400 $ (14,400) 23,000 4,400 27,400 $ 30,600 15,000 30,600 45,600 $ (1,600) 39,600 11, 200 50,800 $ (20,800) Total $ 234,000 a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? 126,000 112,600 238,600 $ (4,600)

If the company plans to eliminate departments that have sales less than avoidable costs. which department(s) would be liminated