Marigold Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales f 3,000 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Assume that Marigold Sports actually sold 2,700 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 mounts.)