Kirkland Plumbing Company is a newly formed company specializing in plumbing services for home and business. The owner, LennyKirkland, 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	$24,900	$25,600
Allocated portion of:
Building depreciation	10,100	10,100
Advertising	5,000	4,700
Billing	3,700	3,200
Property taxes	1,200	1,000
Material and supplies	1,600	1,300
Supervisory salaries	9,500	9,500
Insurance	3,500	3,500
Wages	2,800	3,200
Gas and oil	2,500	3,100
Equipment depreciation	1,500	1,200

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