The Company provide two services: Preventive Dental Services and Orthodontic Dental Services. The company operates the clinic as two separate investment center. The owner has prepared income statement to evaluate performance and improve the profitability company. Orthodontic Division of the company has reported the following data for current year 2020. There are uncontrollable cost by the Division: Receptionist salary and Rent bulding expense. These costs are allocated by the company. Service revenue Variable Cost Brace Novocain Dental assistant wages Utilities Total variable cost 80,000.00 33,000.00 3,100.00 3,300.00 600.00 40,000.00 Fixed Cost Dentist salary 16,000.00 Allocated portion of receptionist's salary 3,700.00 Allocated portion of rent building 2,800.00 Equipment depreciation 7,500.00 Total Fixed cost 30,000.00 Operating Income 10,000.00 Operating Asset for January 1, 2020 Operating Asset for December 31, 2020 100,000.00 120,000.00