Oriole 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 70% of total operating expenses at this level of sales.

Sales		$	325,000
Cost of goods sold (all variable)			191,360
Gross margin			133,640
Operating expenses			30,450
Operating income		$	103,190

Assume that during the year Oriole Sports actually sold 2,700 volleyball kits during the year at a price of $132 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Sales price variance