Fanning Educational Services had budgeted its training service charge at $83 per hour. The company planned to provide 39,000 hours of training services during Year 3. By lowering the service charge to $65 per hour, the company was able to increase the actual number of hours to 40,700 . Required 7. Detenn po the sales voing wince, ind indicate whether it is favorable (F) or unfa Note: 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). Note: Select "None" if there is no effect (i.e., zero variance). c. Did lowering the price of training services increase revenue