Exercise 15-11A (Algo) Evaluating a decision to increase sales volume by lowering sales price LO 15-3, 154,155 Baird Educational Services had budgeted its training service charge at $73 per hout. The company planned to provide 31,000 hours of training services during the yeat. By lowering the service charge to $66 per hour, the company was able to increase the actual number of hours to 32.800 Required a. Determine the sales volume variance, and indicate whether it is favorable (F) or unfavorable (U). (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). (Select "None" if there is no effect (i.e., zero variance).) c. Did lowering the price of training services increase revenue