The Dinke and Frizel Dental Clinicprovides both preventive and orthodontic dental services. The two owners, Reese Dinkle and Anita Fnzell, 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 efficiencyand profitability of the clinic Recently they have been concerned about the profitability of the Preventive Services operations; Forseveral months, it has been reporting a loss. The responsibility report for the month of May 2020 is shown below. In addrion the owners know that the investment in operatine ansets at the besinning of the month was 504580 , and it was 513.630 at the end of the month They have anked for your astitance in evaluating their current performunch reporting sisterns Budget 5 Actual 5 $