Pahning Educational Services had budgeted its training service charge ot $65 per hour. The company planned to provide 22,000 hours of troining services during Year 3. By lowering the service charge to $45 per hour, the company wos oble to increase the actual number of hours to 23,200 . Requined a. Detemine the soles volume variance, ond indicate whether it is fovoroble (F) or unfovorable (U). (Select "None" If there is no effect (lie, zero vantance)! b. Determine the flexible budget voriance, ond indicate whether it is fovorable (F) or unfovoroble (U). (Select "None" If there is no effect (lie, zero variance) I) C. Did lowering the price of training services increose revenue