Thornton Educational Services had budgeted its tralning service charge at $81 per hour. The company planned to provide 39,000 hours of training services during Year 3 . By lowering the service charge to $69 per hour, the company was able to Increase the actual number of hours to 40,900 . Required a. Determine the sales volume varlance, and Indicate whether it is favorable (F) or unfavorable (U). (Select "None" If there Is no effect (l.e., zero varlance).) b. Determine the flexible budget varlance, and Indicate whether it is favorable (F) or unfavorable (U). (Select "None" If there is no effect (l.e., zero varlance).) c. Did lowering the price of training services Increase revenue