Concord Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 820 kits was prepared for the year. Fixed operating expenses account for 33% of total operating expenses at this level of sales.

Sales		$	41,000
Cost of goods sold (all variable)			24,600
Gross margin			16,400
Operating expenses			14,350
Operating income		$	2,050

Assume that Concord Sports actually sold 861 volleyball kits during the year at a price of $40 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						UnfavorableFavorableNot Applicable
Sales revenue		$		$		UnfavorableNot ApplicableFavorable		$
Cost of goods sold						Not ApplicableFavorableUnfavorable