Jackson County Senior Services is a nohprofit organization providing three services to seniors who live in their own homes-home nursing, Meals on Wheels, and housekeeping. Revenue and expense data for the past year follow:
\table[[,Total,Home Nursing,Meals on Wheels,Housekeeping],[Revenues,$ 920,000,$ 262,000,$ 405,000,$ 253,000],[Variable expenses,475,000,113,000,205,000,157,000],[Contribution margin,445,000,149,000,200,000,96,000],[Fixed expenses:],[Depreciation,69,400,8,700,40,500,20,200],[Liability insurance,43,100,20,400,7,300,15,400],[Program administrators' salaries,114,600,40,200,38,500,35,900],[General administrative overhead*,184,000,52,400,81,000,50,600],[Total fixed expenses,411,100,121,700,167,300,122,100],[Net operating income (loss),$ 33,900,$ 27,300,$ 32,700,$
(26,100)