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 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 $ 929,000 464,000 465,000 Home Nursing $268,000 Meals On Wheels $ 408,000 House- keeping $ 253,000 118,000 150,000 193,000 215,000 153,000 100,000 69,300 8,400 40,600 20,300 43,200 20,300 7,300 15,600 115,100 40,900 38,100 36,100 185,800 53,600 81,600 50,600 413,400 123,200 167,600 122,600 $ 51,600 $ 26,800 $ 47,400 $ (22,600) The head administrator of Jackson County Senior Services, Judith Miyama, considers last year's net operating income of $51,600 to be unsatisfactory; therefore, she is considering the possibility of discontinuing the housekeeping program.