Rogers Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,720 kits was prepared for the year. Fixed operating expenses account for 69% of total operating expenses at this level of sales.

Sales		$	86,000
Cost of goods sold (all variable)			51,600
Gross margin			34,400
Operating expenses			30,100
Operating income		$	4,300

Assume that during the year Rogers Sports actually sold 1,806 volleyball kits during the year at a price of $41 per kit. Calculate the sales price variance.