Hi, I only need help with B, please ignore A, thank you!

The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services in one convenient location-- a receptionist greet customers entering the clinic building and then directs them to either the preventive service offices or the orthodontic dental services offices The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them in charge of one of the investment centers--Reese is the manager of the Preventive Services center and Anita is the manager of the Orthodontoic Services center. 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: PREVENTIVE SERVICES DIVISION RESPONSIBILITY REPORT MAY 2017 Actual Variance Service Revenues 40,000 $1,000 F Variable Costs 5,000 Filling materials 100 U Novocain 3,900 100 U Supplies 1,900 350 F Dental assistant's Wages 2,500 Utilities 500 110 U Total Variable Costs 13,800 40 F Fixed Costs 3,000 Allocated portion of receptionist's salary 200 U Dentist's salary 9,800 4000 U Dental equipment depreciation 6,000 Allocated portion of clinic building depreciation 15,000 1,000 U Total Fixed Costs 33,800 1,600 U (7,600) Operating income (loss) 560 U REQUIRED: a. Prepare a responsibility report for the Preventive Services investment center as illustrated in the chapter. b. Identify the deficiencies in the current reporting system