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 Nursing Meals On Wheels House Total Revenues Variable expenses Contribution margin Fixed expenses: keeping $914,000 $ 261,000 $ 402,000 $ 251,000 200,000 153,000 98,000 464,000 450,00e0 111,000 150,000 202,000 Depreciation Liability insurance Program administrators' salaries General administrative overhead* 69,100 42,800 114, 600 20,700 15,400 8,100 40,300 20,200 40,600 52,200 121,100 7,200 38,400 80,400 35,600 182,800 50,200 Total fixed expenses Net operating income (loss) 409, 300 166, 300 121,900 35,700 $(23,900) $ 40,700 $ 28,900 $ Allocated on the basis of program revenues