Everyone Deserves to Smile mobile dentist office budgeted for 4,315 pationt visits a year. Everyone Deserves to Smile actually saw 4.410 patients during the year and they have provided the following data Variable Portion per Fixed Portion for Budget patient visit for Budget Actual Results Revenue $68.00 $413.400 Personnel Expenses $100,000 $93.000 Medical Supplies $13.00 $38,800 Occupancy Expenses $11,000 $1.00 $20.000 Admin Expenses $18,000 50 50 $19,500 Based on the given information, what is the volumo variance for personnel expenses? WE OA. 50 O B. $7.000 Favorable OC. $7.000 Unfavorable D. Cannot be determined