Gibson Educational Services had budgeted its training service charge at $$75$ per hour. The company planned to provide $38,000$ hours of training services during Year $3.$ By lowering the service charge to $$57$ per hour, the company was able to increase the actual number of hours to $39,300.$

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 unfayorable $($U$).($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,,$],[$b$.,$Flexible budget variance,,$],[$c$.,$Was the decision profitable?,,$]]$