Exercise 15-11 Evaluating a decision to increase sales volume by lowering sales price LO 15-3, 15-4, 15-5 Baird Educational Services had budgeted its training service charge at $74 per hour. The company planned to provide 37,000 hours of training services during 2019. By lowering the service charge to $54 per hour, the company was able to increase the actual number of hours to 38.900. Required a. Determine the sales volume variance, and indicate whether it is favorable (F) or unfavorable (U). (Select "None" if there is no effect fi.e., zero variance).) b. Determine the flexible budget variance, and indicate whether it is favorable (F) or unfavorable (U). (Select "None" If there is no effect (.e., zero variance).) c. Did lowering the price of training services increase revenue? Variance - volum b Flexible budget vanance c. Was the decision profitable