b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated.

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\begin{tabular}{lrrrrrrr} & Department M & Department N & Department 0 & Department P & Department T & Total \\ Sales & $63,000 & $35,000 & $56,000 & $42,000 & $28,000 & $224,000 \\ Expenses & & & & & & & \\ Avoidable & 9,800 & 36,400 & 22,400 & 14,000 & 37,800 & 120,400 \\ Unavoidable & 51,800 & 12,600 & 4,200 & 29,400 & 9,800 & 107,800 \\ Total expenses & 61,600 & 49,000 & 26,600 & 43,400 & 47,600 & 228,200 \\ \cline { 2 - 6 } Income (loss) & $1,400 & $(14,000) & $29,400 & $(1,400) & $(19,600) & $(4,200) \\ \hline \hline \end{tabular}