b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated. Total increase in income ! Required information [The following information applies to the questions displayed below.) Suresh Company reports the following segment (department) income results for the year. Department M $ 78,000 Department N $ 40,000 Department o $ 71,000 Department P $ 57,000 Department T $ 39,000 Total $ 285,000 Sales Expenses Avoidable Unavoidable Total expenses Income (loss) 15,300 56,200 71,500 $ 6,500 43,000 19,200 62,200 $ (22,200) 21,900 5,300 27, 200 $ 43,800 19,500 43,800 63,300 $ (6,300) 47,700 17,500 65,200 $ (26,200) 147,400 142,000 289,400 $ (4,400) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? Decision Department Department M Department N Department o Department P Department T