Mango & Associates expects the below departments to make the following income for the upcoming year. Dept. M Dept. N Dept. O Dept. P Dept. T Total Sales $ 67,000 $ 37,000 $ 60,000 $ 46,000 $ 32,000 $ 242,000 Expenses Avoidable 11,800 38,800 23,600 16,000 41,400 $ 131,600 Unavoidable 53,400 15,000 4,600 31,800 12,600 $ 117,400 Total expenses 65,200 53,800 28,200 47,800 54,000 249,000 Net income (loss) $ 1,800 $ (16,800 ) $ 31,800 $ (1,800 ) $ (22,000 ) $ (7,000 ) Recompute & prepare departmental income statements (which should include a combined total column) for Mango & Associates taking each of the following separate scenarios into consideration. Part 1 Mango & Associates' management decided to get rid of departments with expected net losses. Part 2 Mango & Associates' management decided to get rid of departments with sales dollars that are less than avoidable expenses.