The diagram depicts the following: The clinic has two responsibility centers: Medical center and Laboratory center The clinic has two support centers: Administrative center and Maintenance center The manager of the Medical responsibility center is Wesley The manager of the Laboratory responsibility center is Susan The director of the clinic, who oversees all responsibility and support centers, is Steve Summary financial reports for each center are included below. Medical Responsibility Center Laboratory Responsibility Center Controllable revenues Controllable revenues 11 Patient fees $236,000 22 Controllable expenses Patient fees Controllable expenses $59,000 Salaries and benefits $83,000 Salaries and benefits $50,000 N Medical supplies $17,400 Lab supplies $7,500 25 Total expenses $100,400 Total expenses $57,500 26 Profit (Loss) $135,600 Profit (Loss) $1,500 27 28 Administrative Support Center Maintenance Support Center 29 Salaries and benefits $69,000 Salaries and benefits 30 Office supplies $3,100 Maintenance supplies Rent expense $14,200 Total expenses Utilities expense $6,900 33 Insurance expense $1,950 34 Depreciation expense $10,700 Total expenses $105,850 36 $27,700 $1,500 $29,200