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

	Department M	Department N	Department O	Department P	Department T	Total
Sales	$ 78,000	$ 40,000	$ 71,000	$ 57,000	$ 39,000	$ 285,000
Expenses
Avoidable	15,300	43,000	21,900	19,500	47,700	147,400
Unavoidable	56,200	19,200	5,300	43,800	17,500	142,000
Total expenses	71,500	62,200	27,200	63,300	65,200	289,400
Income (loss)	$ 6,500	$ (22,200)	$ 43,800	$ (6,300)	$ (26,200)	$ (4,400)

a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated?