Sales Department M $87,000 Suresh Company reports the following segment (department) income results for the year. Department of $3,000 Department $ 47,000 Department P $ 69,000 Avoidable Unavoidable 18,000 Total expenses Income (loss) 59,000 77,800 47,200 23,400 70,600 $ 9,200 $ (23,600) 18,500 6,000 24,500 $ 58,500 23,000 54,000 50,500 22,400 Department T $ 42,000 Total $ 320,000 161,500 169,300 81,500 76,400 330,000 $ (12,500) 5 (34,400) $ (2,000) 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 Suresh Company reports the following segment (department) income results for the year. Department M Department N Sales $ 87,000 $47,000 Department o $83,000 Department P $ 69,000 Department T $ 42,000 Total $ 328,000 Avoidable Unavoidable 18,800 Total expenses 59,000 77,800 47,200 23,400 70,600 18,500 6,000 24,500 23,000 58,500 81,500 54,000 22,400 76,400 161,500 169,300 330,800 Income (loss) $ 9,200 $ (23,600) $ 58,500 $ (12,500) $ (34,400) $ (2,800) 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