Revenues ... Variable expenses.. Contribution margin. Home Total Nursing Meals on House- Wheels keeping 490,000 410,000 $900,000 $260,000 $400,000 $240,000 120,000 210,000 160,000 140,000 190,000 80,000 Fixed expenses: Depreciation ... 68,000 8,000 40,000 20,000 Liability insurance 42,000 20,000 7,000 15,000 Program administrators' salaries.. 115,000 40,000 38,000 37,000 General administrative overhead*. 180,000 52,000 80,000 48,000 Total fixed expenses... 405,000 120,000 165,000 120,000 Net operating income (loss) ... $ 5,000 $ 20,000 $ 25,000 $ (40,000) *Allocated on the basis of program revenues.