Please help ASAP

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: Home Meals On House- Total Nursing Wheelskeeping $932,000 269,000 405,000 258,000 465,000116,000 198,000 151,000 Revenues Variable expenses Contribution margin Fixed expenses: 467,000 153,000 207,000 107,000 Depreciation Liability insurance Program administrators' salaries 115,300 40,000 38,600 36,700 General administrative overhead 186,40053,800 81,000 51,600 70,100 8,80040,400 20,900 43,700 20,400 7,900 15.400 Total fixed expenses 415,500 123,000167,900124,600 Net operating income (loss) $ 51,500 $ 30.000 S 39,100 S (17,600) Allocated on the basis of program revenues The head administrator of Jackson County Senior Services, Judith Miyama, is concerned about the organization's finances and considers the net operating income of $51,500 last year to be razor-thin. (Last year's results were very similar to the results for previous years and are representative of what would be xpected in the future.) She feels that the organization should be building its financial reserves at a more rapid rate in order to prepare for the next inevitable recession. After seeing the above report, Ms. Miyama asked for more information about the financial advisability of perhaps discontinuing the housek 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