The Martinez and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Martinez 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 $ 1,300 Favorable Service revenue $39.220 4.950 4,120 1,900 Variable costs Filling materials Novocain Supplies Dental assistant wages Utilities Total variable costs Fixed costs Allocated portion of receptionist's salary 130 Unfavorable 100 Unfavorable 450 Favorable -0- Neither Favorable nor Unfavorable 90 Unfavorable 130 Favorable 2,460 470 13,900 3,020 180 Unfavorable Dentist salary 9.560 490 Unfavorable 9,560 490 Unfavorable 5.950 -0- Neither Favorable nor Unfavorable Dentist salary Equipment depreciation Allocated portion of building depreciation Total fixed costs Operating income (los) 14,920 1,050 Unfavorable 33,450 1,720 Unfavorable $ 290 Unfavorable $(8.130) In addition, the owners know that the investment in operating assets at the beginning of the month was $ 83,540, and it was $ 71,020 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, e.g. 1.51%.) MARTINEZ AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report Budget Actual $ $ $ Novocain Service Revenue Filling Materials Dental Assistant Wages Utilities Contribution Margin Total Variable Costs Dentist Salary Gross Profit Other Fixed Costs Variable Costs Allocated Portion of Building Depreciation Controllable Margin Total Controllable Fixed Costs Supplies Equipment Depreciation Controllable Fixed Costs Allocated Portion of Receptionist's Salary MARTINEZ AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report May 31, 2022 For the Year Ended May 31, 2022 For the Month Ended May 31, 2022 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N udget Actual $ $