Please show all work, thank you!

Dropping a Product Line IV. Suresh Company expects its five departments to yield the following net income for next year: Dept M Dept N Dept 0 Dept P Dept T Total Sales 31,500 17,500 28,000 21,000 14,000 112,000 Variable Cos 18,700 16,000 10,500 18,000 16,000 79,200 Cont Margin 12,800 1,500 17,500 3,000 (2,000) 32,800 Fixed Costs 9,500 8,500 3,200 3,700 8,400 33,300 Net Income 3,300 (7,000) 14,300 (700) (10,400 (500) If any department is eliminated, only 60% of that department's fixed costs will be eliminated. REQUIRED: Determine whether Dept. N, Dept. P, and/or Dept. T should be eliminated. Based on your answer, what will the total net income of Suresh Company be