Austen Educational Services had budgeted its training service charge at $78 per hour. The company planned to provide 28,000 hours of training services during 2015. By lowering the service charge to $64 per hour, the company was able to increase the actual number of hours to 29,400.

1. Determine the sales volume variance

2. Determine the flexible budget variance

I have figured out that the sales variance = 109,200 but I cannot figure out the flexible variance