UrLink Company is a newly formed company specializing in high-speed Internet service for home and business. The owner, Lenny Kirkland, had 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 2020 Budgeted $26.000 Actual $25,500 Service revenue Allocated portion of: Building depreciation Advertising Billing Property taxes Material and supplies Supervisory salaries Insurance Wages Gas and oil Equipment depreciation 12.000 5,500 3,300 1.300 1,600 8.500 4,200 2.900 2.300 1,500 12.000 4,300 2.900 1,100 1,400 9.400 3,000 3.100 3,000 1,500 Budgeted Actual ice Revenue 26000 i 6A 25700 -300 able Costs terial and Supplies 4900 4600 300 ges 3300 3100 i 200 i sand OH 1700 1000 700 i Variable Costs 2500 3500 -1000 atribution Margin 12400 12200 200 trollable Fixed Costs pervisory Salaries 13600 13500 -100 surance 10300 10300 -900 uipment Depreciation 1600 1400 700 1 Controllable Fixed Costs 29100 28800 300 itrollable Margin $ 200 - 15500 - 15300 Budgeted Actual Service Revenue $ 26000 1 $ 25700 $ Variable Costs Material and Supplies 4900 4600 Wages 3300 3100 i Gas and Oil 1700 1000 Total Variable Costs 2500 3500 Contribution Margin 12400 12200 Controllable Fixed Costs Supervisory Salaries 13600 13500 Insurance 10300 10300 Equipment Depreciation 1600 1400 Total Controllable Fixed Costs 29100 28800 Controllable Margin $ - 15500 -15300 $