Bonita Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,500 kits was prepared for the year. Fixed operating expenses account for 63% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses. Operating income $ 425,000 259,840 165,160 27,650 $ 137,510 Assume that during the year Bonita Sports actually sold 2,700 volleyball kits during the year at a price of $173 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter for the amounts.) $ Sales price variance