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The Dirkle and Frizeli Dental Clinic provides both preventive and orthodontic dental services. The two ovners, Reese Dinklo and Anita Frizell, operate the clinic as

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The Dirkle and Frizeli Dental Clinic provides both preventive and orthodontic dental services. The two ovners, Reese Dinklo and Anita Frizell, operate the clinic as two separate livestment centers: Preventive Services and Orthodentic Servicel. Each of them is in charge of one of the centers: Peese for Preventive Services and Anita for Orthodontic Services. Each month ther prepsee an income statement for the two centers to evaluate performance and make deekions about how to improve the operational elficieacy and profitabilicy of the dinic. Recently, they have been concemed about the profitability of the Preventive Servicet operations. For several imontis, it has been reportirg a loss . Theresponsibility report for the month of Mav 2020 is shown below. In adbition, the ownes know that the investmeck in operating assets at the begining of the moreh was 563,060 , and it was 572,830 at the end at the month. They ilaye jiked for your. arsitance in evaluatirg theif current performance reporting syikein

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