Zachary Educational Services had budgeted its training service charge at $73 per hout. The company planned to provide 38,000 hours of training services during Year 3 . By lowering the service charge to $62 per hour, the company was able to increase the actual number of hours to 39,300 Required a. Determine the sales volume variance, and indicate whether it is favorable (F) or unfavorable (U). (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). (Select "None" if there is no effect (i.e., zero variance).) c. Did lowering the price of training services increase revenue