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 seniorshome 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 $ 921,000 $ 266,000 $ 403,000 $ 252,000 Variable expenses 481,000 117,000 209,000 155,000 Contribution margin 440,000 149,000 194,000 97,000 Fixed expenses: Depreciation 70,000 8,900 40,400 20,700 Liability insurance 43,800 20,300 7,800 15,700 Program administrators salaries 115,700 40,700 38,300 36,700 General administrative overhead* 184,200 53,200 80,600 50,400 Total fixed expenses 413,700 123,100 167,100 123,500 Net operating income (loss) $ 26,300 $ 25,900 $ 26,900 $ (26,500) *Allocated on the basis of program revenues. The head administrator of Jackson County Senior Services, Judith Miyama, considers last years net operating income of $26,300 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 would be avoided