Everyone Deserves to Smile mobile dentist office budgeted for 4,375 patient visits a year. Everyone Deserves to Smile actually saw 4,465 patients during the year and they have provided the following data:

	Fixed Portion for Budget	Variable Portion per patient visit for Budget	Actual Results
Revenue		$71	$404,300
Personnel Expenses	$60,000		$58,000
Medical Supplies		$11	$39,000
Occupancy Expenses	$11,000	$1.50	$16,000
Admin Expenses	$17,000	$0.75	$19,750

Based on the given information, what is the flexible budget variance for revenue?

A.

$87,285 Favorable

B.

$87,285 Unfavorable

C.

$6,390 Unfavorable

D.

$6,390 Favorable