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 efciency and protability of the clinic. Recently, they have been concerned about the protability 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. Difference Actual from Budget Service revenue $39,000 $1,000 Favorable Variable costs: Filling materials 4,900 100 Unfavorable Novocain 3,900 50 Unfavorable Supplies 1,800 370 Favorable Dental assistant wages 2,400 -0- Neither Favorable nor Unfavorable Utilities 450 80 Unfavorable Total variable costs 13,450 140 Favorable Fixed costs: Allocated portion of receptionist's salary 2,900 150 Unfavorable Filling materials 4,900 100 Unfavorable Novocain 3,900 50 Unfavorable Supplies 1,800 370 Favorable Dental assistant wages 2,400 -0- Neither Favorable nor Unfavorable Utilities 450 80 Unfavorable Total variable costs 13,450 140 Favorable Fixed costs: Allocated portion of receptionist's salary 2,900 150 Unfavorable Dentist salary 9,500 400 Unfavorable Equipment depreciation 5,900 -0- Neither Favorable nor Unfavorable Allocated portion of building depreciation 14,900 1,000 Unfavorable Total xed costs 33,200 1,550 Unfavorable Operating income (loss) $0,650 ) $410 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $80,000, and it was $70,000 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 ROl to 1 decimal place, eg. 1.5%.) DINKLE AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report For the Month Ended May 31, 2020 Difference Favorable F Unfavorable U Neither Favorable Budget Actual nor Unfavorable N