If you could write out the calculations (variable names preferably) for solved numbers, I would greatly appreciate it.

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 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 2020 is shown below. Actual Difference from Budget $1,240 Favorable $41,090 Service revenue Variable costs: Filling materials Novocain Supplies Dental assistant wages Utilities Total variable costs Fixed costs: Allocated portion of receptionist's salary Dentist salary Equipment depreciation Allocated portion of building depreciation Total fixed costs Operating income (loss) 5,030 4,110 1,920 2,530 470 14,060 120 Unfavorable 130 Unfavorable 450 Favorable -0-Neither Favorable nor Unfavorable 90 Unfavorable 110 Favorable 2,970 9,870 5,960 14,980 33,780 $(6,750) 240 Unfavorable 550 Unfavorable -0-Neither Favorable nor Unfavorable 1,220 Unfavorable 2,010 Unfavorable $660 Unfavorable In addition, the owners know that the investment in operating assets at the beginning of the month was $83,890, and it was $71,840 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, e.g. 1.5%.) DINKLE AND FRIZELL DENTAL CLINIC Preventive Services Responsibility Report For the Month Ended May 31, 2020 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Budget Actual Chapter 10 Pre-assignment 2 Discussion Contribution Margin Controllable Fixed Costs Controllable Margin Dental Assistant Wages Dentist Salary Equipment Depreciation Filling Materials Gross Profit Novocain Other Fixed Costs Service Revenue Supplies Total Controllable Fixed Costs Total Variable Costs Utilities Variable Costs Allocated Portion of Building Depreciation Allocated Portion of Receptionist's Salary