Problem 1-20 (Static) Variable and Fixed Costs; Subtleties of Direct and Indirect Costs [LO1-1, LO1-4] 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 bolow, 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 fored with respect to the number of seniors served