Exercise 15-11A (Algo) Evaluating a decision to increase sales volume by lowering sales price LO 153, 154,155 Zachary Educational Services had budgeted its training service charge at $66 per hout. The company planned to provide 34.000 hours of training services during the yeac. By lowering the service charge to $59 per hour, the company was able to increase the actual number of hours to 35,600 Required 0. Determine the sales volume vatiance, 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