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 Hone Nursing Meals On wheels. House- keeping $ 924,000 $ 263,000 $ 405,000 $ 256,000 465,000 459,000 115,000 148,000 198,000 207,000 152,000 104,000 69,300 8,400 40,700 20, 200 44,200 20,700 7,800 15,700 113,300 40,000 38, 200 35,100 184,800 52,600 81,000 51,200 411,600 121,700 $ 47,400 $ 26,300 $ 39,300 167, 700 $ (10,200) 122,200 The head administrator of Jackson County Senior Services. Judith Miyama, considers last year's net operating income of $47,400 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