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

Sales		$	300,000
Cost of goods sold (all variable)			180,000
Gross margin			120,000
Operating expenses			40,000
Operating income		$	80,000

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 0 for the amounts.)

Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales ta