Rogers Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,920 kits was prepared for the year. Fixed operating expenses account for 77% of total operating expenses at this level of sales.

Sales		$	96,000
Cost of goods sold (all variable)			57,600
Gross margin			38,400
Operating expenses			33,600
Operating income		$	4,800

Assume that during the year Rogers Sports actually sold 2,016 volleyball kits during the year at a price of $46 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)