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 $ 85,000 Department N $ 45,000 Department O Department P $ 79,000 $ 66,000 Department T $ 39,000 Total $ 314,000 Sales Expenses Avoidable Unavoidable Total expenses Income (loss) 17,800 58,200 76,000 $ 9,000 46,000 22,200 68,200 $ (23,200) 19,300 5,800 25,100 $ 53,900 22,000 53,900 75,900 $ (9,900) 52,200 21,000 73,200 $ (34,200) 157,300 161,100 318,400 $ (4,400) 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 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 Department N $ 85,000 $ 45,000 Department 0 Department P $ 79,000 $ 66,000 Department I $ 39,000 Total $ 314,000 Sales Expenses Avoidable Unavoidable Total expenses Income (loss) 17,800 58, 200 76,000 $ 9,000 46,000 22,200 68,200 $ (23,200) 19,300 5,800 25, 100 $ 53,900 22,000 53,900 75,900 $ (9,900) 52,200 21,000 73,200 $ (34,200) 157,300 161,100 318,400 $ (4,400) 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