Suresh Company reports the following segment (department) income results for the year. Department M Department N Department O Department P Department T Total Sales $ 82,000 $ 44,000 $ 78,000 $ 65,000 $ 43,000 $ 312,000 Expenses Avoidable 17,300 45,400 18,000 21,500 51,300 153,500 Unavoidable 57,800 21,600 5,700 54,300 20,300 159,700 Total expenses 75,100 67,000 23,700 75,800 71,600 313,200 Income (loss) $ 6,900 $ (23,000) $ 54,300 $ (10,800) $ (28,600) $ (1,200) a. If the company plans to e