Everyone Deserves to Smile mobile dentist office budgeted for 4,350 patient visits a year. Everyone Deserves to Smile actually saw 4,475 patients during the year and they have provided the following data Fixed Portion for Budget Variable Portion per patient visit for Budget Actual Results $417,900 $64,000 $38,900 $15,000 $19,650 65.00 Revenue Personnel Expenses Medical Supplies Occupancy Expenses Admin Expenses $60,000 $11,000 $17,000 $1.25 S0.75 Based on the given information, what is the flexible budget variance for personnel expenses? O A. $4,000 Favorable B. $4,000 Unfavorable O D. Cannot be determined