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: Total Home Nursing Meals On Wheels House- keeping Revenues $ 930,000 $2 270,000 $406,000 $254,000 Variable expenses 486,000 117,000 210,000 159,000 Contribution margin 444,000 153,000 196,000 95,000 Contribution margin Fixed expenses : Depreciation 69,500 8,200 40,900 20,400 Liability insurance 43,600 20,700 7,100 15,800 Program administrators' salaries 114,900 40,300 38,300 36,300 General administrative overhead