Refer to the data in Exercise 6.1. Assume that Rogers Sports actually sold 2,200 volleyball kits during the year at a price of $102 per kit.

Data from Exercise 6.1:

Rogers Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2500 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales.

Sales revenue	$250,000
Cost of goods sold (all variable)	160,000
Gross margin	90000
Operating expenses	60.000
Operating income	$ 30.000

Required

Calculate the sales volume variance for sales revenue and cost of goods sold.