Ayayai Company is a newly formed company specializing in high-speed Internet service for home and business. The owner. Lenny Kirkland, divided the company into two segments: Home Internet Service and Business Internet Service. Each segment is run by its. own supervisor, while basic selling and administrative services are shared by both segments. Lenny has asked you to help him create a performance reporting system that will allow him to measure each segment's performance in terms of its profitability. To that end, the following information has been collected on the Home Internet Service segment for the first quarter of 2022. \begin{tabular}{|c|c|c|} \hline & Budgeted & Actual \\ \hline Service revenue & $20,000 & $20,960 \\ \hline \multicolumn{3}{|l|}{ Allocated portion of: } \\ \hline Building depreciation & 8,800 & 8,800 \\ \hline Advertising & 4,000 & 3,360 \\ \hline Billing & 2,800 & 2,400 \\ \hline Property taxes & 960 & 800 \\ \hline Material and supplies & 1,280 & 960 \\ \hline Supervisory salaries & 7,200 & 7,600 \\ \hline Insurance & 3,200 & 3,120 \\ \hline Wages & 2,400 & 2,600 \\ \hline Gas and oil & 2,240 & 2.720 \\ \hline Equipment depreciation & 1,200 & 1,040 \\ \hline \end{tabular} AYAYAI COMPANY Home Internet Service Segment Responsibility Report Difference Favorable Unfavorable Neither Favorable Budgeted Actual nor Unfavorable Prepare a responsibility report for the first quarter of 2022 for the Home Internet Service Segment