Everyone Deserves to Smile mobile dentist office budgeted for 4,375 patient visits a year. Everyone Deserves to Smile actually saw 4,460 patients during the year and they have provided the following data: Fixed Portion for Variable Portion per Budget patient visit for Budget Actual Results Revenue $75.00 $402.800 Personnel Expenses $60,000 $56,000 Medical Supplies $9.00 $38,700 Occupancy Expenses $9,000 $1.00 $16.000 Admin Expenses $19,000 $0.75 $19,700 Based on the given information, what is the flexible budget variance for admin expenses? O A. $2,581.25 Favorable O B. $2,581.25 Unfavorable O C. $2,645.00 Unfavorable OD. $2,645.00 Favorable Flash E-Card Manufacturing manufactures software parts for the computer software systems that produce e-cards. The Flash Il part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash Il part. The current market price of the Flash Il part is $700. The managerial accountant reported the following manufacturing costs and variable expense data: Flash E-Card Manufacturing Manufacturing Costs and Variable Expense Report Flash Component Direct materials $150 Direct labor $160 Variable manufacturing overhead $140 Fixed manufacturing overhead (current production level) $185 Variable selling expenses (only incurred on sales to outside consumers) $136 If the highest acceptable transfer price is $700 in the market, what is the lowest acceptable in-house price the Data Department should receive to produce the part in-house at the Computer Department? O A. $586 O B. $771 OC. $450 OD. $150