Everyone Deserves to Smile mobile dentist office budgeted for 4,330 patient visits a year. Everyone Deserves to Smile actually saw 4,415 patients during the year and they have provided the following data: Revenue Personnel Expenses Medical Supplies Occupancy Expenses Admin Expenses Variable Portion per Fixed Portion for Budget patient visit for Budget $67 $80,000 $10 $11,000 $1.50 $19,000 $0.50 Actual Results $414,100 $87,000 $38,200 $18,000 $19,950 Based on the given information, what is the flexible budget variance for personnel expenses? O A. $7,000 Unfavorable O B. Cannot be determined OC. $7,000 Favorable O D. $0