Required information

[The following information applies to the questions displayed below.] Suresh Co. expects its five departments to yield the following income for next year.

	Dept. M				Dept. N					Dept. O				Dept. P					Dept. T					Total
Sales		$	89,000			$	47,000				$	85,000			$	73,000				$	48,000			$	342,000
Expenses
Avoidable			19,800				48,400					19,100				24,000					55,800				167,100
Unavoidable			59,800				24,600					6,200				59,700					23,800				174,100
Total expenses			79,600				73,000					25,300				83,700					79,600				341,200
Net income (loss)		$	9,400			$	(26,000	)			$	59,700			$	(10,700	)			$	(31,600	)		$	(800	)

Recompute and prepare the departmental income statements (including a combined total column) for the company under each of the following separate scenarios.

(2) Management eliminates departments with sales dollars that are less than avoidable expenses.