Fanning Educational Services had budgeted its training service charge at $$65$ per hour. The company planned to provide $24,000$ hours of training services during the year. By lowering the service charge to $$48$ per hour, the company was able to increase the actual number of hours to $25,200.$

Required

a$.$ Determine the sales volume variance, and indicate whether it is favorable or unfavorable.

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

b$.$ Determine the flexible budget variance, and indicate whether it is favorable or unfavorable.

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

c$.$ Did lowering the price of training services increase revenue?

$\backslash$table$[[$Sales$,,],[$a$.$ Volume variance,$$161,000,$Favorable$],[$b$.$ Flexible budget variance,$$140,100,$Favorable$],[$c$.$ Did lowering the price of training services increase revenue?,Yes,$]]$