Everyone Deserves to Smile mobile dentist office budgeted for 4,325 patient visits a year. Everyone Deserves to Smile actually saw 4,485 patients during the year and they have provided the following data: Variable Portion per patient visit for Budget $72.00 Fixed Portion for Budget Actual Results Revenue $408,300 Personnel Expenses Medical Supplies Occupancy Expenses Admin Expenses $90,000 $88,000 $11.00 $38,000 $17,000 $19,500 $8,000 $1.00 $18,000 $0.75 Based on the given information, what is the volume variance for personnel expenses? A. $0 B. $2,000 Favorable OC. $2,000 Unfavorable O D. Cannot be determined