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 H $ 68,000 Department N $ 38,000 Department 0 Department P $ 65,000 $47,000 Department T $ 33,000 Total $251,000 Avoidable 12,300 Unavoidable 53,800 39,400 15,600 Total expenses Income (loss) 66,100 55,000 $ 1,900 $ (17,000) 23,900 4,700 28,600 $ 36,400 16,500 42,300 134,400 36,400 13,300 123,800 52,900 51,600 250,200 5 (5,900) $ (22,600) $ (7,200) 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