Total		Home Nursing		Meals On Wheels		House- keeping
Revenues	$	923,000	$	263,000	$	405,000	$	255,000
Variable expenses		467,000		116,000		197,000		154,000
Contribution margin		456,000		147,000		208,000		101,000
Fixed expenses:
Depreciation		70,000		8,300		40,800		20,900
Liability insurance		43,800		20,400		8,000		15,400
Program administrators salaries		115,300		40,200		39,000		36,100
General administrative overhead*		184,600		52,600		81,000		51,000
Total fixed expenses		413,700		121,500		168,800		123,400
Net operating income (loss)	$	42,300	$	25,500	$	39,200	$	(22,400)

The head administrator is concerned about the organizations finances and considers the net operating income of $42,300 last year to be razor-thin.

Prepare a segmented income Statement

	Home Nursing	Meals On Wheels	House keeping	Totals
Revenues
Variable expenses
Contribution margin	0	0	0	0
Traceable fixed expenses:
Depreciation
Liability insurance
Program administrators salaries
Total traceable fixed expenses	0	0	0	0
Program segment margins	$0	$0	$0	0
General administrative overhead
Net operating income (loss)				$0

Would a segmented income statement format be more useful to management in assessing the long-run financial viability of the various services?