Suresh Company reports the following segment (department) income results for the year. Department M Department N Department O Department P Department T Total Sales $ 73,000 $ 39,000 $ 66,000 $ 48,000 $ 34,000 $ 260,000 Expenses Avoidable 12,800 40,000 24,200 17,000 43,200 137,200 Unavoidable 54,200 16,200 4,800 37,000 14,000 126,200 Total expenses 67,000 56,200 29,000 54,000 57,200 263,400 Income (loss) $ 6,000 $ (17,200) $ 37,000 $ (6,000) $ (23,200) $ (3,400) a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated