Madison Seniors Care Center is a nonprofit organization that provides a variety of health services to the elderly. The center is organized into a number of departments, one of which is the MealsOnWheels program that delivers hot meals to seniors in their homes on a daily basis. Below are listed a number of costs of the center and the Meals-On-Wheels program.

Example The cost of groceries used in meal preparation.

a. The cost of leasing the MealsOnWheels van.

b. The cost of incidental supplies such as salt, pepper, napkins, and so on.

c. The cost of gasoline consumed by the MealsOnWheels van.

d. The rent on the facility that houses Madison Seniors Care Center, including the MealsOnWheels program.

e. The salary of the parttime manager of the MealsOnWheels program.

f. Depreciation on the kitchen equipment used in the MealsOnWheels program.

g. The hourly wages of the caregiver who drives the van and delivers the meals.

h. The costs of complying with health safety regulations in the kitchen.

i. The costs of mailing letters soliciting donations to the MealsOnWheels program.

Required:

For each cost listed above, indicate whether it is a direct or indirect cost of the MealsOnWheels program, whether it is a direct or indirect cost of particular seniors served by the program, and