Please explain to me how you calculated the ROI for the budget and ActualThe Davis and Miller Dental Clinic provides both preventive and orthodontic dental services. The two owners, Jennifer Davis and

Maria Miller, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them is in

charge of one of the centers: Jennifer for Preventive Services and Maria 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 $2022$ is shown below.