Affordable Smiles mobile dentist office budgeted for 4,380 patient visits a year. Affordable Smiles actually saw 4,450 patients during the year and they have provided the following data: Fixed Portion for Budget Variable Portion per Revenue Personnel Expenses Medical Supplies Occupancy Expenses Admin Expenses Actual Results patient visit for Budget $70.00 $412,800 $90,000 $93,000 $12.00 $38,600 $12,000 $1.50 $17,000 $19,000 $0.50 $19,550 Based on the given information, what is the flexible budget variance for personnel expenses? OA. $3.000 Unfavorable OB. $3,000 Favorable Oc. 00 OD. Cannot be determined