Madison Seniors Care Center is a nonprofit organization that provides a variety of health services to the elderly. The center is

organized into a number of departments, one of which is the Meals$-$On$-$Wheels program that delivers hot meals to seniors in their

homes on a daily basis.

Required:

A number of costs of the center and the Meals$-$On$-$Wheels program are listed below. For each cost listed below, indicate whether it is a

direct or indirect cost of the Meals$-$On$-$Wheels program, whether it is a direct or indirect cost of particular seniors served by the

program, and whether it is variable or fixed with respect to the number of seniors served.