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:

keeping service provides weekly hou revenue and expenses for the past year follow: Home Meals On House Total Nursing Wheels keeping Revenues $ 924,000 $ 266,000 $ Variable 407,000 $ 251,000 expenses 466,000 114,000 195,000 157,000 Contributio n margin 458,000 152,000 212,000 94,000 Fixed expenses: Depreciati on 70,400 9,000 40,800 20,600 Liability insurance 42,800 20,600 7, 100 15, 100 Program administrato 114,800 40,300 38,400 36, 100 rs' salaries General administrativ 184,800 53,200 81,400 50,200 e overhead* Total fixed expenses 412,800 123, 100 167,700 122,000 Net operating income $ 45,200 $ 28,900 $ 44,300 $ (28,000) (loss) *Allocated on the basis of program revenues