\\begin{tabular}{|c|c|c|c|} \\ Service revenue & \\( \\$ 40,260 \\) & \\( \\$ 1,020 \\) & Favorable \\\\ \\ \\multicolumn{4}{|l|}{ Variable costs: } \\\\ \\ Filling materials & 4,980 & 150 & Unfavorable \\\\ \\ Novocain & 4,030 & 120 & Unfavorble \\\\ \\ Supplies & 1,830 & 400 & Favorable \\\\ \\ Dental assistant wages & 2,480 & \\( -0- \\) & Neither Favorable nor Unfavorable \\\\ \\ Utilities & 490 & 110 & Unfavorable \\\\ \\ Total variable costs & 13,810 & 20 & Favorable \\\\ \\ \\multicolumn{4}{|l|}{ Fixed costs: } \\\\ \\ Allocated portion of receptionist's salary & 3,080 & 310 & Unfavorable \\\\ \\ Dentist salary & 9,710 & 460 & Unfavorable \\\\ \\ Equipment depreciation & 5,940 & \\( -0- \\) & Neither Favorable nor Unfavorable \\\\ \\ Allocated portion of building depreciation & 15,060 & 1,270 & Unfavorable \\\\ \\ Total fixed costs & 33,790 & 2,040 & Unfavorable \\\\ \\ Operating income (loss) & \\( \\$(7,340 \\quad) \\) & \\( \\$ 1,000 \\) & Unfavorable \\\\ \\ \\end{tabular}