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 Nursing Wheels keeping Revenuea Variable expenses Contribution nargin Fixed expenses: 928, 000 269, 000 406, 000253,000 469,000 117, 000 200,000 152,000 59,000 152,000 206,000 101,00 Depreciation 69,000 8,200 40,300 20, 500 43,40020,400 7,200 15,800 114,90040, 500 38,800 185,600 53, 800 81,200 50, 600 412,900 122, 900 167,500 122, 500 46,10029,100 38, 500 (21,500) Liability inaurance Program administrators' salaries 35, 600 General administrative overhead* Total fixed expenses Net operating income (1oss) 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 $46,100 to be unsatisfectory, 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 would be avoided