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 2017. Budgeted Actual $25,200 $26,700 Service revenue Allocated portion of: Building depreciation Advertising Billing Property taxes Material and supplies Supervisory salaries Insurance Wages Gas and oil Equipment depreciation 11,900 5,500 3,300 1,200 1.300 9,500 4,400 3,000 2,700 1.500 11,900 4,700 2,800 1,000 1.100 9,600 3,600 3,100 3,600 1.400 Prepare a responsibility report for the first quarter of 2017 for the Home Internet Service segment. URLINK COMPANY Home Internet Services Segment Responsibility Report For the Quarter Ended March 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budgeted Actual