Munoz Educational Services had budgeted its training service charge at $69 per hour. The company planned to provide 35,000 hours of training services during the year. By lowering the service charge to $62 per hour, the company was able to increase the actual number of hours to 36,200. Required 3. 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 oftraining services increase revenue? . Volume variance b. Flexible budget variance Was the decision protable