Adams Educational Services had budgeted its training service charge at $$80$ per hour. The company planned to provide $34,000$ hours of training services during Year $3.$ By lowering the service charge to $$68$ per hour, the company was able to increase the actual number of hours to $35,300.$

Required

a$.$ Determine the sales volume variance, and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

b$.$ Determine the flexible budget variance, and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

c$.$ Did lowering the price of training services increase revenue?

$\backslash$table$[[,$Sales$],[$a$.$ Volume variance,$$,99,600F$