Exercise 15-11A (Algo) Evaluating a decision to increase sales volume by lowering sales price LO 15-3, 154,155 Gibson Educational Services had budgeted its training service charge at $73 per hour. The company planned to provide 39,000 hours of training services during the year. By lowering the service charge to $67 per hour, the company was able to increase the actual number of hours to 40,800 . 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