Jackson County Senior Services is a nonprofit organization providing three services to seniors who live in their own homeshome nursing, Meals on Wheels, and housekeeping. Revenue and expense data for the past year follow:

	Total	Home Nursing	Meals on Wheels	Housekeeping
Revenues	$ 931,000	$ 268,000	$ 403,000	$ 260,000
Variable expenses	460,000	113,000	193,000	154,000
Contribution margin	471,000	155,000	210,000	106,000
Fixed expenses:
Depreciation	69,500	8,200	40,800	20,500
Liability insurance	43,700	20,900	7,500	15,300
Program administrators salaries	116,000	40,600	38,500	36,900
General administrative overhead*	186,200	53,600	80,600	52,000
Total fixed expenses	415,400	123,300	167,400	124,700
Net operating income (loss)	$ 55,600	$ 31,700	$ 42,600	$ (18,700)

*Allocated on the basis of program revenues.

The head administrator of Jackson County Senior Services, Judith Miyama, is considering discontinuing the housekeeping program.

The depreciation in housekeeping is for a small van 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 was dropped, but the liability insurance and the salary of the program administrator would be avoided.

Required:

1-a. What is the financial advantage (disadvantage) of discontinuing the Housekeeping program?