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 segments 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		$25,000		$25,900
Allocated portion of:
Building depreciation		10,700		10,700
Advertising		5,200		4,200
Billing		3,500		2,900
Property taxes		1,300		1,000
Material and supplies		1,500		1,400
Supervisory salaries		8,500		9,200
Insurance		3,600		3,300
Wages		3,300		3,400
Gas and oil		2,500		3,000
Equipment depreciation		1,600		1,400

Prepare a responsibility report for the first quarter of 2014 for the Home Plumbing Services segment.