Bonita Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,300 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales.

Sales		$	230,000
Cost of goods sold (all variable)			144,900
Gross margin			85,100
Operating expenses			70,000
Operating income		$	15,100

Assume that Bonita Sports actually sold 2,000 volleyball kits during the year at a price of $102 per kit. Calculate the sales volume variance for sales revenue and cost of goods sold. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

		Flexible Budget		Sales Volume Variance				Static Budget
Unit Sales		enter a number of units		enter a number of units		select an option Not ApplicableFavorableUnfavorable		enter a number of units
Sales revenue		$enter a dollar amount		$enter a dollar amount		select an option Not ApplicableFavorableUnfavorable		$enter a dollar amount
Cost of goods sold		enter a dollar amount		enter a dollar amount		select an option FavorableUnfavorableNot Applicable		enter a dollar amount