Blue Spruce 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. Budgeted Actual Service revenue $20,500 $21,484) Allocated portion of: Building depreciation 9,020 9,020 Advertising 4,100 3,444 Billing 2,870 2,460 Property taxes A 984 820 Material and supplies 1,312 984 Supervisory salaries 7,380 7,790 Insurance. 3,280 3,198 Wages 2,460 2,665 Gas and oil 2,296 2,788 Equipment depreciation 1,230 1,066 Prepare a responsibility report for the first quarter of 2022 for the Home Internet Service Segment. BLUE SPRUCE COMPANY Home Internet Service Segment Responsibility Report For the Quarter Ended March 31, 2022: Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budgeted Actual Service Revenue 20.500. 21484 $ 964 Unfavorable Variable Costs Building Depreciation 9.020 9.020 Unfavorable Advertising Billing 4.100 3444 656 Favorable 2.870 2,460 410 Unfavorable Property Taxes 0 984 820 164 Unfavorable Material and Supplies 1.312 984 328 Favorable Controllable Fixed Costs Insurance Wages Gas and Oil Equipment Depreciation 7.380 7,770 390 Unfavorable 3,280 3,198 82 Favorable 2,296 1230 2,788 493 Unfavorable 1,066 164 i Unfavorable Total Controllable Fixed Costs 34.932 $ 34.219 713 Favorable