Required information [The following information applies to the questions displayed below.] Suresh Company reports the following segment (department) income results for the year. Sales Expenses Department M $ 88,000 Department N $ 46,000 Department 0 $ 84,000 Department P $ 72,000 Department T Total $ 45,000 $ 335,000 Avoidable Unavoidable 19,300 59,400 47,800 24,000 Total expenses Income (loss) 78,700 71,800 $ 9,300 $ (25,800) 18,800 6,100 24,900 $ 59,100 23,500 54,900 164,300 59,100 23,100 171,700 82,600 78,000 336,000 $ (10,600) $ (33,000) $ (1,000) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? Department Decision Department M Department N Department O Department P Department T