Gibson Educational Services had budgeted its training service charge at $76 per hour. The company planned to provide 38,000 hours of training services during the year. By lowering the service charge to $65 per hour, the company was able to increase the actual number of hours to 39,400 . 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