Ender Educational Services had budgeted its training service charge at $73 per hour. the company planned to provide 40, 000 hours of training services during 2012. By lowering the service charge to $54 per hour, the company was able to increase the actual number of hours to 41, 700. Determine the sales volume variance, and indicate the effect of the variance by selecting "Favorable", "Unfavorable", or "None" (No effect) (i. e. . zero variance). (Input the amount as positive value. Leave no cell blank - be certain to enter "0" wherever required. Omit the "$" sign in your response. ) Determine the flexible budget variance, and indicate the effect of the variance by selecting "Favorable", "Unfavorable", or "None" (No effect) (i. e. . zero variance). (Input the amount as positive value. Leave no cell blank - be certain to enter "0" wherever required. Omit the "$" sign in your response. ) Was lowering the price of training services profitable? Yes No