Perez Educational Services had budgeted its training service charge at $67 per hour. The company planned to provide 26,000 hours of training services during Year 3. By lowering the service charge to $55 per hour, the company was able to increase the actual number of hours to 27,400 . Required a. Determine the sales volume variance, and indicate whether it is favorable (F) or unfavorable (U). Note: 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). Note: Select "None" if there is no effect (i.e., zero variance). c. Did lowering the price of training services increase revenue