Current Attempt in Progress The Blue Spruce and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners. Reese Blue Spruce and Anita Frizell operate the clinicas 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 heventive Services operations. For several months, it has been reporting a loss. The responsibility report for the month of May 2022 is shown here. Actual Difference from Budget $ 1.260 Favorable Service revenue $ 40,450 Variable costs Filling materials 5.080 120 Unfavorable 80 Unfavorable Novocain 3.950 1,890 2.550 420 Favorable 0 Neither Favorable nor Unfavorable 100 Unfavorable 520 13.990 120 Favorable Supplies Dental assistant wages Utilities Total variable costs Fixed costs Allocated portion of receptionist's salary Dentist salary Equipment depreciation Allocated portion of building depreciation 3,010 300 Unfavorable 9.820 5.970 490 Unfavorable -0. Neither Favorable nor Unfavorable 1.130 Unfavorable 15,150 Total fixed costs 33,950 1.920 Unfavorable Operating income bloss) $17.490) 5540 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $80.290, and it was 73,430 at the end of the month. They have asked for your assistance in evaluating their current performance reporting system Prepare an investment center responsibility report for the Preventative Services segment for May 2022. Round Roi to 2 decimal BLUE SPRUCE AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report Budget Actual > $ > > > > >>