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 $ 82,000 $ 44,000 $ 78,000 $ 65,000 $ 43,000 $ 312,000 Expenses Avoidable 17,300 45,400 18,000 21,500 51,300 153,500 Unavoidable 57,800 21,600 5,700 54,300 20,300 159,700 Total expenses 75,100 67,000 23,700 75,800 71,600 313,200 Net income (loss) $ 6,900 $ (23,000 ) $ 54,300 $ (10,800 ) $ (28,600 ) $ (1,200 )

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.

(2} Management eliminates departments with sales dollars that are less than avoidable expenses. Sales Expenses: Avoidable Unavoidable Total expenses Net income (loss) $ 0 $ 0 $ 0 $ 0 $ 0