Crane Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,500 kits was prepared for the year. Fixed operating expenses account for 76% of total operating expenses at this level of sales. Assume that during the year Crane Sports actually sold 2,700 volleyball kits during the year at a price of $103 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Sales price variance $