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) Total $ 933,000 457,000 Bome Nursing $268,000 Meals On Wheels $405,000 House- keeping $260,000 112,000 195,000 150,000 476,000 156,000 210,000 110,000 70,200 8,400 40,800 21,000 43,200 20,600 7,300 15,300 115,400 40,900 38,400 36,100 186,600 53,600 81,000 52,000 415,400 123,500 167,500 174,400 $ 60,600 $ 32,500 $ 42,500 $ (14,400) "Allocated on the basis of program revenues. The head administrator of Jackson County Senior Services, Judith Miyama, considers last year's net operating income of $60,600 to be unsatisfactory; therefore, she is considering the possibility of discontinuing the housekeeping program.