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: Revenues Variable expenses Contribution margin Fixed expenseas Depreciation Liability insurance Progran administrators' salaries General administrative overhead Total fixed expenses Net operating income (loss) "Allocated on the basis of program revenues. Total $ 936,000 475,000 Home Nursing $ 270,000 Meals On Wheels $410,000 House- keeping $ 256,000 113,000 205,000 157,000 461,000 157,000 205,000 99,000 70,000 8,700 40,500 20,800 44,300 20,500 7,900 15,900 114,200. 40,300 38,600 35,300 187,200 54,000 82,000 51,200 415,700 123.500 169,000 123,200 $ 45,300 $ 33,500 $ 36,000 $ (24,200) The head administrator of Jackson County Senior Services, Judith Miyama, considers last year's net operating income of $45,300 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 would be avoided if the housekeeping program were dropped, but the liability insurance and the salary of the program administrator would be avoided.