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Exercise 22-11 Kirkland Plumbing Company is a newly formed company specializing in plumbing services for home and business. The owner, Lenny Kirkland, had divided the company into two segments: Home Plumbing Services and Business Plumbing Services. 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 Plumbing Services segment for the first quarter of 2014. Budgeted Actual Service revenue Allocated portion of: $24,100 $25,600 Building depreciation 12,000 12,000 5,000 3,900 3,700 2,900 1,200 1,100 Advertising Billing Property taxes Material and supplies Supervisory salaries nsurance Wages Gas and oil Equipment depreciation 1,300 1,200 8,800 9,600 3,600 3,500 2,900 3,100 2,800 3,500 1,400 1,400