Required information

	Department M	Department N	Department O	Department P	Department T	Total
Sales	$ 65,000	$ 37,000	$ 58,000	$ 44,000	$ 30,000	$ 234,000
Expenses
Avoidable	10,800	37,600	23,000	15,000	39,600	126,000
Unavoidable	52,600	13,800	4,400	30,600	11,200	112,600
Total expenses	63,400	51,400	27,400	45,600	50,800	238,600
Income (loss)	$ 1,600	$ (14,400)	$ 30,600	$ (1,600)	$ (20,800)	$ (4,600)

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