Budgeted Actual Service revenue $24,300 $26,800 Allocated portion of: Building depreciation 11,300 11,300 Advertising 5,000 4,100 Billing 3,500 2,800 Property taxes 1,300 1,100 Material and supplies 1,400 1,300 Supervisory salaries 9,400 9,600 Insurance 4,400 3,200 Wages 2,800 3,300 Gas and oil 2,700 3,800 Equipment depreciation 1,600 1,500 Prepare a responsibility report for the first quarte