Sheffield Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2.800 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Sales $ 280,000 Cost of goods sold (all variable) 196,000 Gross margin 84,000 Operating expenses 50,000 Operating income $ 34.000 Assume that Sheffield Sports actually sold 2,500 volleyball kits during the year at a price of $102 per kit Calculate the sales volume variance for sales revenue and cost of goods sold. (If variance is zero, select "Not Applicable" and enter for the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales 2500 100 Unfavorable Sales revenue $ 255000 Unfavorable Cost of goods sold Favorable