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. Service revenue Allocated portion of: Budgeted Actual $26,000 $25,500 Building depreciation 12,000 12,000 Advertising 5,500 4,300 Billing 3,300 2,900 Property taxes 1,300 1,100 Material and supplies 1,600 1,400 Supervisory salaries 8,500 9,400 Insurance 4,200 3,000 Wages 2,900 3,100 Gas and oil 2,300 3,000 Equipment depreciation 1,500 1,500 Prepare a responsibility report for the first quarter of 2017 for the Home Internet Service segment.