The Cheyenne and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Cheyenne 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 2022 is shown here. Difference from Budget Actual Service revenue $ 40,930 $ 1,160 Favorable Variable costs Filling materials 4.910 110 Unfavorable Novocain 4,090 110 Unfavorable Supplies 1,860 400 Favorable Dental assistant wages 2,580 -0- Neither Favorable nor Unfavorable Utilities 550 90 Unfavorable Total variable costs 13.990 90 Favorable Fixed costs Allocated portion of receptionist's salary 3,110 180 Unfavorable Allocated portion of receptionist's salary 3,110 180 Unfavorable Dentist salary 9,760 520 Unfavorable Equipment depreciation 6,110 -O- Neither Favorable nor Unfavorable Allocated portion of building depreciation 15,170 1,260 Unfavorable Total fixed costs 34,150 1.960 Unfavorable Operating income (loss) $(7,210) $ 710 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $81,900, and it was $ 73,640 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 decima! places, e.g. 1.51%.) CHEYENNE AND FRIZELL DENTAL CLINIC -/3 CHEYENNE AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report Budget Actual $ $ Utilities Allocated Portion of Receptionist's Salary Controllable Margin Allocated Portion of Building Depreciation Equipment Depreciation Controllable Fixed Costs Variable Costs Total Variable Costs Dental Assistant Wages Dentist Salary Filling Materials Service Revenue Novocain Supplies Total Controllable Fixed Costs Contribution Margin Other Fixed Costs Gross Profit $ n 5 of 7