Rogers Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,740 kits was prepared for the year. Fixed operating expenses account for 70% of total operating expenses at this level of sales.

Sales		$	87,000
Cost of goods sold (all variable)			52,200
Gross margin			34,800
Operating expenses			30,450
Operating income		$	4,350

Assume that during the year Rogers Sports actually sold 1,827 volleyball kits during the year at a price of $42 per kit. Calculate the sales price variance.