Munoz Educational Services had budgeted its training service charge at $$67$ per hour. The company planned to provide $21,000$ hours

of training services during the year. By lowering the service charge to $$60$ per hour, the company was able to increase the actual

number of hours to $22,400.$

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?

Answer is complete but not entirely correct.