The Pina Colada and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Pina Colada 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.

$\backslash$table$[[,$Actual,,$\backslash$table$[[$Difference$],[$from Budget$]]],[$Service revenue,$$39,620,$$$1,120,$Favorable$],[$Variable costs,.,,$],[$Filling materials,$5,120,140,$Unfavorable$],[$Novocain$,3,960,80,$Unfavorable$],[$Supplies$,1,860,440,$Favorable$],[$Dental assistant wages,$2,410,-0-,$Neither Favorable nor Unfavorable$]]$

$\backslash$table$[[$Supplies$,1,860,440,$Favorable$],[$Dental assistant wages,$2,410,-0-,$Neither Favorable nor Unfavorable$],[$Utilities$,490,110,$Unfavorable$],[$Total variable costs,$13,840,110,$Favorable$],[$Fixed costs$],[$Allocated portion of receptionist's salary,$2,960,190,$Unfavorable$],[$Dentist salary,$10,460,490,$Unfavorable$],[$Equipment depreciation,$6,090,-0-,$Neither Favorable nor Unfavorable$],[$Allocated portion of building depreciation,$15,000,1,070,$Unfavorable$],[$Total fixed costs,$34,510,1,750,$Unfavorable$],[$Operating income $($loss$),$$$(8,730),$$$520,$Unfavorable$]]$

In addition, the owners know that the investment in operating assets at the beginning of the month was $$84,210,$ and it was $$73,850$ 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$.1\mathrm{.}51\%.)$

PINA COLADA AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report