Concord Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2.900 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin $ 290,000 214,600 75,400 40,000 Operating income $ 35,400 Operating expenses Assume that Concord Sports actually sold 2.600 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)