Suresh Co. reports the following segment (department) income results for the year. Dept. M Sales Expenses $63,000 Dept. N $35,000 Dept. O $56,000 Dept. P $42,000 Dept. T $28,000 Total $224,000 Avoidable 9,800 36,400 22,400 14,000 37,800 120,400 Unavoidable 51,800 Total expenses Income (loss) 61,600 $1,400 12,600 4,200 49,000 26,600 $(14,000) $29,400 29,400 9,800 107,800 43,400 47,600 228,200 $ (1,400) $(19,600) $ (4,200) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated? b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated.