1.4 Cost Concepts [10 points New York 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 Meals-On- Wheels 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 ls program. (use the template) For each cost listed above, indicate whether it is a direct or indirect labor cost of the Meals-On-Wheels program, whether it is a direct or indirect cost of particular seniors served by the program, and whether it is a variable or fixed with respect to the number of seniors served. a. Direct or Indirect Direct or Indirect Cost Va Cost of the Meals of Particular Seniors Variable or Fixed with Respect to the On-Wheels Progranm Served by the Meals Number of Seniors On-Wheels Program Served by the Meals On-Wheels Program Description Direct Indirect Direct Indirect VariableFixed The cost of leasing the Meals-On- Wheels van The cost of incidental supplies such as salt The cost of gasoline consumed by the Meals-On-Wheels van The rent on the facility that houses Madison Seniors Care Center, induding the Meals-On-Wheels napkins, and so on The salary of the part-time manager of the Meals-On-Wheels program Depreciation on the kitchen equipment used in the Meals-On- Wheels The hourly wages of the caregiver who drives the van and delivers the The costs of complying with health safety requlations in the kitchen The costs of mailing letters soliditing donations to the Meals-On-Wheels