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Suresh Company reports the following segment (department) income results for the year. Department M Department N Department O Department P Department T Total Sales $

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

Department M Department N Department O Department P Department T Total
Sales $ 68,000 $ 38,000 $ 65,000 $ 47,000 $ 33,000 $ 251,000
Expenses
Avoidable 12,300 39,400 23,900 16,500 42,300 134,400
Unavoidable 53,800 15,600 4,700 36,400 13,300 123,800
Total expenses 66,100 55,000 28,600 52,900 55,600 258,200
Income (loss) $ 1,900 $ (17,000) $ 36,400 $ (5,900) $ (22,600) $ (7,200)

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

Total increase in net income: _____

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