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The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for Preventive Services and Anita for Orthodontic Services. Each month, they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the clinic. Recently, they have been concerned about the profitability of the Preventive Services operations. For several months, it has been reporting a loss. The responsibility report for the month of May 2017 is shown below Difference from Budget Actual Service revenue $39,620 1,120 Favorable Variable costs: Filling materials Novocain Supplies Dental assistant wages Utilities 140 Unfavorable 5,120 3,960 1,860 2,410 490 13,840 80 Unfavorable 440 Favorable -0- Neither Favorable nor Unfavorable 110 Unfavorable 110 Favorable Total variable costs Fixed costs: Allocated portion of receptionist's salary Dentist salary Equipment depreciation Allocated portion of building depreciation 2,960 10,460 6,090 15,000 190 Unfavorable 490 Unfavorable -0- Neither Favorable nor Unfavorable 1,070 Unfavorable 34,510 1,750 Unfavorable $(8,730 $520 Unfavorable Total fixed costs Operating income (loss) In addition, the owners know that the investment in operating assets at the beginning of the month was $84,210, and it was $73,850 at the end of the month. They have asked for your assistance in evaluating their current performance reporting system