Suresh Company reports the following segment (department) income results for the year. Sales Expenses Avoidable Unavoidable Total expenses Income (loss) Department M $ 89,000 Department N $ 47,000 Department O $ 85,000 Department P $ 73,000 Department T $ 46,000 Total $ 340,000 19,800 59,800 79,600 48,400 24,600 73,000 19,100 6,200 25,300 24,000 55,800 167,100 59,700 23,800 174,100 83,700 79,600 341,200 $ 9,400 $ (26,000) $ 59,700 $ (10,700) $ (33,600) $ (1,200) 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 income