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 segments 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 2017.

		Budgeted		Actual
Service revenue		$24,500		$25,500
Allocated portion of:
Building depreciation		10,200		10,200
Advertising		5,500		4,300
Billing		3,300		3,300
Property taxes		1,200		1,200
Material and supplies		1,600		1,100
Supervisory salaries		8,900		9,700
Insurance		3,900		3,000
Wages		3,300		3,500
Gas and oil		2,700		3,100
Equipment depreciation		1,400		1,300

Prepare a responsibility report for the first quarter of 2017 for the Home Internet Service Segment.