K Affordable Smiles mobile dentist office budgeted for 4,325 patient visits a year. Affordable Smiles actually saw 4,470 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 $70.00 $405,700 Personnel Expenses $100,000 $108,000 Medical Supplies $9.00 $38,800 Occupancy Expenses $11,000 $1 50 $16,000 Admin Expenses $19,000 $0.75 $19,850 Based on the given information, what is the flexible budget variance for personnel expenses? O A. $8,000 Favorable O B. $8,000 Unfavorable O C. $0 O D. Cannot be determined