ABC Senior Services is a nonprofit organization devoted to providing essential services to seniors who live in their own homes within the Jackson County area. Three services are provided for seniors-home nursing, Meals On Wheels, and housekeeping. Data on revenue and expenses for the past year follow. Revenues Variable expenses Contribution margin Fixed expenses: Depreciation Liability insurance Program administrators' salaries General administrative overhead Total fixed expenses Net operating income (loss) "Allocated on the basis of program revenues. Total Home Meals On House- Nursing Wheels keeping $ 917,000 $263,000 $400,000 $254,000 477,000 115,000 207,000 440,000 148,000 193,000 155,000 99,000 69,500 8,400 40,700 20,400 43,200 20,500 7,500 15,200 115,900 40,700 38,400 36,800 183,400 52,600 80,000 50,800 412,000 122,200 166,600 123,200 $ 28,000 $ 25,800 $ 26,400 $(24,200) The head administrator of ABC Services, considers last year's net operating income of $28,000 to be unsatisfactory; therefore, she is considering the possibility of discontinuing the housekeeping program. The depreciation in housekeeping is for a small van that is used to carry the housekeepers and their equipment from job to job. If the program were discontinued, the van would be donated to a charitable organization. None of the general administrative overhead