cumberland county senior services is an non profit organizationdevoted to providing essential services to seniors who live in their own homes within the Cumberland county area . three services are provided for seniors -home nursing ,meals on wheels and housekeeping .in the home nursing program ,nurses visit seniors on regular basis to check on their general health .the housekeeping service provides weekly housecleaning and maintenance services .data revenue and expenses for the past year follow :revenues total 1044000 home nursing 301,600 meals on wheels 464,000 house keeping 278,400 variable expenses 581,200. 142,400 250,000. 188,800 contribution margin 462,800 159,200 214,000 89,600. fixed expenses depreciation 74,080. 9,280. 42,400. 22,400 liability insurance 47,920 22,400 8,600 16,920 program administrator salaries 125,400 44,000 40,400. 41,000 general administrative overhead 208,800 60,320 92,800 55,680 total fixed expenses 456,200. 136,000. 184,200. 136,000. operating income (loss) $6,600. 23,200 29,800 (46,400) .aalocated on the basis of program revenues .the head administrator of Cumberland country senior services ,Judith Ewa is concerned about the organization finances and consider the operating income of $6,600 last year to be razor -thin .she feels that the organization should be building its financial reserves at amore rapid rate in order to prepare for the next inevitable recession after seeing the above report Ewa asked for more information about the financial advisability of discontinuing the housekeeping program . the depreciation in the housekeeping category 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 charitable organization .depreciation charges assume zero salvage value . none of the general administrative overhead would be avoided if the housekeeping program dropped ,but the liability insurance and the salary of the program administrator would be avoided.compute the change in net operating income for the company as a whole if housekeeping program be discontinued .b. should the housekeeping program be discontinued.cumberland county senior services is an non profit organizationdevoted to providing essential services to seniors who live in their own homes within the Cumberland county area . three services are provided for seniors -home nursing ,meals on wheels and housekeeping .in the home nursing program ,nurses visit seniors on regular basis to check on their general health .the housekeeping service provides weekly housecleaning and maintenance services .data revenue and expenses for the past year follow :revenues total 1044000 home nursing 301,600 meals on wheels 464,000 house keeping 278,400 variable expenses 581,200. 142,400 250,000. 188,800 contribution margin 462,800 159,200 214,000 89,600. fixed expenses depreciation 74,080. 9,280. 42,400. 22,400 liability insurance 47,920 22,400 8,600 16,920 program administrator salaries 125,400 44,000 40,400. 41,000 general administrative overhead 208,800 60,320 92,800 55,680 total fixed expenses 456,200. 136,000. 184,200. 136,000. operating income (loss) $6,600. 23,200 29,800 (46,400) .aalocated on the basis of program revenues .the head administrator of Cumberland country senior services ,Judith Ewa is concerned about the organization finances and consider the operating income of $6,600 last year to be razor -thin .she feels that the organization should be building its financial reserves at amore rapid rate in order to prepare for the next inevitable recession after seeing the above report Ewa asked for more information about the financial advisability of discontinuing the housekeeping program . the depreciation in the housekeeping category 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 charitable organization .depreciation charges assume zero salvage value . none of the general administrative overhead would be avoided if the housekeeping program dropped ,but the liability insurance and the salary of the program administrator would be avoided.compute the change in net operating income for the company as a whole if housekeeping program be discontinued .b. should the housekeeping program be discontinued.