The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle 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 2020 is shown below. Actual Difference from Budget $39,470 $1,050 Favorable Service revenue Variable costs: Filling materials 5,090 150 Unfavorable Novocain 3,930 140 Unfavorable Supplies 1,970 370 Favorable Dental assistant wages 2,450 -0- Neither Favorable nor Unfavorable Utilities 500 80 Unfavorable Total variable costs 13,940 0 Favorable Fixed costs: Allocated portion of receptionist's salary 3,170 310 Unfavorable Dentist salary 10,210 530 Unfavorable Equipment depreciation 6,040 -0- Neither Favorable nor Unfavorable Allocated portion of building depreciation 14,980 1,040 Unfavorable Total fixed costs 34,400 1,880 Unfavorable Operating income (loss) $(8,870 ) $830 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $83,720, and it was $74,030 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 2020. (Round ROI to 1 decimal place, e.g. 1.5%.) DINKLE AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report For the Month Ended May 31, 2020