Munoz Educational Services had budgeted its training service charge at $$78$ per hour. The company planned to provide $34,000$ hours of training services during the year. By lowering the service charge to $$67$ per hour, the company was able to increase the actual number of hours to $35,800.$

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?

$\backslash$table$[[$a$.$ Volume variance,$],[$b$.$ Flexible budget variance,$],[$c$.$ Did lowering the price of training services increase revenue?,$]]$