Sheffield Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 820 kits was prepared for the year. Fixed operating expenses account for 33% of total operating expenses at this level of sales. Sales $41,000 Gross margin 14,350 2,050 Operating income Assume that Sheffield Sports actualy sold 861 volleyball kits during the year at a price of $40 per kit. Calculate the sales volume variance for sales revenue and cost of goods sold. (lt variance is zero, select-Not Applicable" and enter for the amounts.) Flexible Budget Sales Volume Variance Static Budget Cost of goods sold Click if you would like to Show Work for this