1.4 Cost Concepts [10 pointsl 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 program. (use the template) a. 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 Direct or Indirect Direct or Indirect Cost Cost of the Meals of Particular Seniors Served by the Meals- Variable or Fixed with Respect to the Number of Seniors On-Wheels Program On-Wheels Programm On-Wheels ProgramServed by the Meals Indirect Variable Description Direct Indirect Direct Fixed 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 rogram The salary of the part-time manager of the Meals-On-Wheels Depreciation on the kitchen equipment used in the Meals-On- Wheels program The hourly wages of the caregiver who drives the van and delivers the meals The costs of complying with health safety regulations in the kitchen The costs of mailing letters soliciting donations to the Meals-On-Wheels am ogramm