Jackson County 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: Home Meals On House Total Nursing Wheels keeping $ 931,000 $ 265,000 $ 408,000 $ 258,000 461,000 110,000 201,000 150,000 Revenues Variable expenses Contribution margin Fixed expenses 470,000 155,000 207,000 108,000 Depreciation Liability insurance Program administrators' salaries General administrative overhead 186.200 70,200 43,900 114,600 8,70 20,800 40,900 53,000 0 41,000 7,800 38,600 81,600 20,500 15,300 35,100 51,600 Total fixed expenses 414,900 123,400 169,000122,500 Net operating income (loss) $ 55,100 $ 31,600 $ 38,000 $ (14,500) Allocated on the basis of program revenues