Suresh Company reports the following segment (department) income results for the year. Sales Expenses Department M $ 63,000 Department N $ 35,000 Department O $ 56,000 Department P $ 42,000 Avoidable Unavoidable Total expenses Income (loss) 9,800 51,800 61,600 36,400 12,600 49,000 22,400 4,200 26,600 14,000 29,400 43,400 Department T $ 28,000 37,800 9,800 47,600 Total $ 224,000 120,400 107,800 228,200 $ 1,400 $ (14,000) $ 29,400 $ (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? Department Decision Department M Department N Department O Department P Eliminate Department T Keep