12) Everyone Deserves to Smile mobile dentist office budgeted for 4330 patient visits a year. Everyone Deserves to Smile actually saw 4470 patients during the year and they have provided the following data: Actual Results Fixed Portion for Budget Variable Portion per patient visit for Budget Revenue $75 $418,50 Personnel Expenses $90,000 $88,00 Medical Supplies $14 $38,20 Occupancy Expenses $12,000 $1.25 $20,00 Admin Expenses $18,000 $0.50 $19,65 Based on the given information, what is the volume variance for personnel expenses? A) $2000 Favorable C) $2000 Unfavorable B) Cannot be determined D) $0