4 Exercise 15-11 Evaluating a decision to increase sales volume by lowering sales price LO 15-3, 15-4, 15-5 service charge at $81 per hour. The company planned to provide 20,000 hours was able to increase the actual number Adams Educational Services had budgeted its training of training services during 2019. By lowering the service charge to $68 per hour, the company of hours to 21,200. Required a. Determine the sales volume variance, and indicate whether it is favorable (F) or unfavorable (U). (Select "None" if there is no (ie, zero variance).) the flexible budget variance, and indicate whether it is favorable (F) or unfavorable (U). (Select "None" if there is no b. effect (i.e.., zero variance).) c. Did lowering the price of training services increase revenue?