The Sarasota and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Sarasota 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
Service revenue		$40,030		$1,130	Favorable
Variable costs
Filling materials		5,010		130	Unfavorable
Novocain		3,910		60	Unfavorable
Supplies		1,890		400	Favorable
Dental assistant wages		2,400		0	Neither Favorable nor Unfavorable
Utilities		500		90	Unfavorable
Total variable costs		13,710		120	Favorable
Fixed costs
Allocated portion of receptionists salary		3,200		310	Unfavorable
Dentist salary		9,640		450	Unfavorable
Equipment depreciation		6,030		0	Neither Favorable nor Unfavorable
Allocated portion of building depreciation		15,040		1,300	Unfavorable
Total fixed costs		33,910		2,060	Unfavorable
Operating income (loss)		$(7,590)		$810	Unfavorable

In addition, the owners know that the investment in operating assets at the beginning of the month was $80,040, and it was $71,880 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%.)