Bramble Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 580 kits was prepared for the year. Fixed operating expenses account for 23% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income $ 29,000 17,400 11,600 10,150 $ 1,450 Assume that Bramble Sports actually sold 609 volleyball kits during the year at a price of $34 per kit. Calculate the sales volume variance for sales revenue and cost of goods sold. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales revenue Cost of goods sold