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

a. If the company plans to eliminate departments that have sales less than avoidable costs, which department(s) would be eliminated?
b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part \(a\), are eliminated.

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Sales Expenses Avoidable Unavoidable Total expenses Income (loss) Dept. M $63,000 9,800 51,800 Dept. N $ 35,000 Dept. O $56,000 36,400 12,600 Dept. P $42,000 22,400 14,000 4,200 29,400 61,600 49,000 26,600 43,400 $1,400 $(14,000) $29,400 $(1,400) Dept. T $ 28,000 37,800 9,800 47,600 $(19,600) Total $224,000 120,400 107,800 228,200 $ (4,200)