Suresh Company reports the following segment (department) income results for the year. Sales Expenses Avoidable Department M $ 80,000 Department N $ 42,000 Department 0 Department P $ 76,000 Department T $ 41,000 49,500 Total $ 300,000 $ 61,000 Unavoidable 44,200 20,400 Total expenses Income (loss) 64,600 $ 6,700 $ (22,600) 20,300 5,500 25,800 $ 50,200 20,500 150,800 50,200 18,900 152,000 70,700 68,400 302,800 $ (9,700) $ (27,400) $ (2,800) 16,300 57,000 73,300 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