9)

Suresh Co. expects its five departments to yield the following income for next year.

	Dept. M	Dept. N	Dept. O	Dept. P	Dept. T	Total
Sales		$	37,000			$	16,600				$	37,500			$	34,500				$	15,400			$	141,000
Expenses
Avoidable			4,000				13,400					13,000				7,000					18,900			$	56,300
Unavoidable			19,000				7,800					2,300				15,000					5,200			$	49,300
Total expenses			23,000				21,200					15,300				22,000					24,100				105,600
Net income (loss)		$	14,000		$	(4,600	)			$	22,200		$	12,500			$	(8,700	)		$	35,400

Recompute and prepare the departmental income statements (including a combined total column) for the company under each of the following separate scenarios.

See attachment Dept M Departments with expected net losses eliminated Dept. N Dept. O Dept. P Dept. T Total Sales Expenses Avoidable unavoidable total expenses net income/loss Departments with less sales than avoidable expenses eliminated Dept M Dept. N Dept. O Dept. P Sales Expenses Avoidable unavoidable total expenses net income/loss Dept. T Total