Affordable Smiles mobile dentist office budgeted for 4,390 patient visits a year. Affordable Smiles actually saw 4,405 patients during the year and they have provided the following data: Fixed Portion for Budget Variable Portion per Actual Results patient visit for Budget Revenue $66.00 $401,800 Personnel Expenses $70,000 $72,000 Medical Supplies $9.00 $38,000 Occupancy Expenses $9,000 $1.25 $16,000 Admin Expenses $19,000 $0.25 $19,600 Based on the given information, what is the flexible budget variance for personnel expenses? GOLD A. $2.000 Favorable OB. SO OC. $2,000 Unfavorable OD. Cannot be determined