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$99,000Cost of goods sold (all variable)59,400Gross margin39,600Operating expenses34,650Operating income$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 0 for the amounts.)

Sales price variance$