\begin{tabular}{lrrrrr} iment M & Department N & Department 0 & Department P & Department T & Total \\ 7,000 & $37,000 & $60,000 & $46,000 & $32,000 & $242,000 \\ 1,800 & 38,800 & 23,600 & 16,000 & 41,400 & 131,600 \\ 3,400 & 15,000 & 4,600 & 31,800 & 12,600 & 117,400 \\ \hline 5,200 & 53,800 & 28,200 & 47,800 & 54,000 & 249,000 \\ \hline 1,800 & $(16,800) & $31,800 & $(1,800) & $(22,000) & $(7,000) \\ \hline \end{tabular} \begin{tabular}{lrrrrr} iment M & Department N & Department 0 & Department P & Department T & Total \\ 7,000 & $37,000 & $60,000 & $46,000 & $32,000 & $242,000 \\ 1,800 & 38,800 & 23,600 & 16,000 & 41,400 & 131,600 \\ 3,400 & 15,000 & 4,600 & 31,800 & 12,600 & 117,400 \\ \hline 5,200 & 53,800 & 28,200 & 47,800 & 54,000 & 249,000 \\ \hline 1,800 & $(16,800) & $31,800 & $(1,800) & $(22,000) & $(7,000) \\ \hline \end{tabular} b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated. come results for the year