Rogers Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,600 kits was prepared for the year. Fixed operating expenses account for 64% of total operating expenses at this level of sales.

Sales		$	80,000
Cost of goods sold (all variable)			48,000
Gross margin			32,000
Operating expenses			28,000
Operating income		$	4,000

Assume that during the year Rogers Sports actually sold 1,680 volleyball kits during the year at a price of $38 per kit.

Calculate the sales price variance'