The Flounder and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Flounder 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 2022 is shown here. Actual Difference from Budget $1,040 Favorable Service revenue $ 39,140 Variable costs 5,000 Filling materials Novocain 140 Unfavorable 100 Unfavorable 4,130 Supplies 1,800 370 Favorable 2.480 -O- Neither Favorable nor Unfavorable 110 Unfavorable 520 13,930 20 Favorable Dental assistant wages Utilities Total variable costs Fixed costs Allocated portion of receptionist's salary Dentist salary Equipment depreciation Allocated portion of building depreciation 2,940 9,740 210 Unfavorable 590 Unfavorable -O- Neither Favorable nor Unfavorable 1.260 Unfavorable 6,170 15,110 Total fixed costs 33.960 2,060 Unfavorable Operating income (loss) $18.750) $1,000 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $ 83,350, and it was $ 72,190 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 2022. (Round ROI to 2 decimal places, eg. 1.51%.) FLOUNDER AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report For the Month Ended May 31, 2022 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Budget Actual $ $ S S $ 95 96