8.2 Here are the 2015 revenues for the Wendover Group Practice Association for four different budgets (in thousands of dollars): Static Flexible (Enrollment/ Flexible (Enrollment) Actual Budget Utilization) Budget Budget $180 Results $425 $200 $300 a. What do the budget data tell you about the nature of Wendover's patients: Are they capitated or fee-for-service? (Hint: See the note to Exhibit 8.7.) b. Calculate and interpret the following variances: Revenue variance Volume variance Price variance Enrollment variance Utilization variance