Concord Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,100 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 Operating expenses Operating income $ 210,000 130,200 79,800 70,000 $ 9,800 Assume that Concord Sports actually sold 1,800 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 O for the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales $ $ $ revenue Cost of goods sold