The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle 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 and 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 2020 is shown below Service revenue $39.590 $1.180 Favorable 5.000 120 Unfavorable 4,140 70 Unfavorable 1,870 430 Favorable Dental assistant wages 2.500 -0-Neither Favorable nor Unfavorable 540 120 Unfavorable HF Total variable costs 14,070 120 Favorable Fixed costs Allocated portion of receptionist's salary 3,050 220 Unfavorable Dentist salary 9.540 590 Unfavorable Equipment depreciation 6.100 -0-Neither Favorable nor Unfavorable Allocated portion of building depreciation 15.060 1210 Unfavorable 33.750 2020 Unfavorable $(8230) $720 Unfavorable Variable costs: Filling materials Novocain Supplies Utilities Totalfixed costs Actual Operating income (los) Difference from Budget In addition, the owners know that the investment in operating assets at the beginning of the month was $83,920, and it was $70,460 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 2020. (Round ROI to 1 decimal place, eg 1.5%)

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