Required information [The following information applies to the questions displayed below.) Suresh Company reports the following segment (department) income results for the year. Department M $ 74,000 Department N $ 40,000 Department o $ 67,000 Department P $ 50,000 Department I $ 35,000 Total $ 266,000 Sales Expenses Avoidable Unavoidable Total expenses Income (loss) 13,300 54,600 67,900 $ 6,100 40,600 16,800 57,400 $ (17,400) 23,000 4,900 27,900 $ 39, 100 17,500 39,100 56,600 $ (6,600) 44,100 14,700 58,800 $ (23,800) 138,500 130, 100 268,600 $ (2,600) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? Decision Department Department M Department N Department 0 Department P Department T