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		$25,200		$26,000
Allocated portion of:
Building depreciation		11,700		11,700
Advertising		5,400		4,600
Billing		3,600		3,100
Property taxes		1,200		1,100
Material and supplies		1,400		1,300
Supervisory salaries		9,000		9,300
Insurance		4,100		3,200
Wages		2,800		3,300
Gas and oil		2,900		3,600
Equipment depreciation		1,700		1,500

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
		Budgeted		Actual		Favorable Unfavorable Neither Favorable nor Unfavorab