Suresh Company reports the following segment $($department$)$ income results for the year.

Department M Department N Department O Department P Department T Total

Sales $ $75,000$ $ $41,000$ $ $68,000$ $ $51,000$ $ $36,000$ $ $271,000$

Expenses

Avoidable $13,80041,20021,00018,00045,000139,000$

Unavoidable $55,00017,4005,00042,00015,400134,800$

Total expenses $68,80058,60026,00060,00060,400273,800$

Income $($loss$)$ $ $6,200$ $ $(17,600)$ $ $42,000$ $ $(9,000)$ $ $(24,400)$ $ $(2,800)$

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 $|$

b$.$ Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a$,$ are eliminated.