2 Required information Part 1 of 2 [The following information applies to the questions displayed below.] Suresh Company reports the following segment (department) income results for the year. 3.12 Department M Department N Department 0 Department P Department T Total points Sales $ 86, 000 $ 46,000 $ 80,000 $ 68, 000 $ 40,000 $ 320, 000 Expenses Avoidable 18,300 46, 600 19,000 22, 500 53, 100 159,500 Hint Unavoidable 58, 600 22,800 5,900 55, 100 21, 700 164, 100 Total expenses 76,900 69, 400 24,900 77, 600 74, 800 323, 600 Income (loss) $ 9,100 $ (23, 400) $ 55, 100 $ (9,600) $ (34, 800) $ (3, 600) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? Department Decision Department M Department N Department O Department P Department T