Secor Educational Services had budgeted its training service charge at $120 of training services during Year 3. By lowering the service charge to $114 per number of hours to 31,500. Required

a. Determine the sales volume variance, and indicate whether it is favorable (i.e., zero variance)

b. Determine the flexible budget variance, and indicate whether it is favorab effect (i.e., zero variance)

c. Did lowering the price of training services increase revenue?

		Sales
a	Volume Variance		F
b	Flexible Budget Variance		U
c	Was the decision profitable?	No

The answer's that are filled in I know are correct, please just fill in the blanks. No explanation required.