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 2020.

		Budgeted		Actual
Service revenue		$25,000		$26,600
Allocated portion of:
Building depreciation		11,000		11,000
Advertising		4,800		4,600
Billing		3,500		2,800
Property taxes		1,100		1,000
Material and supplies		1,500		1,300
Supervisory salaries		8,900		9,700
Insurance		3,500		3,500
Wages		2,900		3,500
Gas and oil		3,100		3,300
Equipment depreciation		1,700		1,500

Prepare a responsibility report for the first quarter of 2020 for the Home Internet Service Segment.