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At the end of November, the HIM department has a YTD payroll budget of 5350,000 . The actualYTD amount is 5375,000 because a new assigtant director was hired earlier in the year than budgeted and at a higher salary, in addition, the faclity's discharge rate increased transcription outsourcing expenses to be 53,000 higher YTD than the budgeted amount of 5150,000, The reporting threshold for variances is 44. The fiscalyearend is December. What is the best description of the payroll variance? Favorable, permanent Unfavorable, permanent Favorable, temporary Unfavorable, temporary