Bramble Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,980 kits was prepared for the year. Fixed operating expenses account for 79% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) 59,400 Gross margin Operating expenses Operating income $99,000 39,600 34,650 $4,950 Assume that during the year Bramble Sports actually sold 2,079 volleyball kits during the year at a price of $48 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Unfavorable Sales price variance