Indigo 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 $2025.$

$\backslash$table$[[,$Budgeted,Actual$],[$Service revenue,$$30,000,$$$31,440$