Secor Educational Services had budgeted its training service charge at $120 per hour. The company planned to provide 30,000 hours of training services during the year. By lowering the service charge to $114 per hour, the company was able to increase the actual number of hours to 31,500 . 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 pilce of training services increase revenue