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 0 $ 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 56,609 $ (6,600) 44,100 14,700 58,800 $ (23,800) 138,500 130,100 268,600 $ (2,600) b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated. Total increase in income