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:

$\backslash$table$[[,$Total,$\backslash$table$[[$Home$],[$Nursing$]],\backslash$table$[[$Meals on$],[$Wheels$]],\backslash$table$[[$House$-],[$keeping$]]],[$Revenues$,$$$,927,000,$$$,267,000,5,402,000,$$$,258,000],[$Variable expenses,,$479,000,,112,000,,208,000,,159,000],[$Contribution margin,,$448,000,,155,000,,194,000,,99,000],[$Fixed expenses:$],[$Depreciation$,,69,300,,8,400,,40,500,,20,400],[$Liability insurance,,$44,500,,20,900,,7\mathrm{.}800,,15,800],[$Program administrators' salaries,,$115,000,,40,500,,38,300,,,36,200],[$General administrative overhead$*,,185,400,,53,100,,80\mathrm{.}400,,51,600],[$Total fixed expenses,,$414,200,,123,200,,167,000,,124,000],[$Net operating income $(10$s$8),$$$,33,800,,31,800,$S$,27,000,5,(25,000)$