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		$	64,000			$	36,000				$	57,000			$	43,000				$	29,000			$	229,000
Expenses
Avoidable			10,300				37,000					22,700				14,500					38,700			$	123,200
Unavoidable			52,200				13,200					4,300				30,000					10,500			$	110,200
Total expenses			62,500				50,200					27,000				44,500					49,200				233,400
Net income (loss)		$	1,500			$	(14,200	)			$	30,000			$	(1,500	)			$	(20,200	)		$	(4,400	)

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

(1) Management eliminates departments with expected net losses.

DEPARTMENTS WITH EXPECTED NET LOSSES ELIMINATED Total Dept. M Dept. O Dept. N Dept. P Dept. T Sales Expenses Avoidable Unavoidable Total expenses Net income (loss)