Sheffield Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,500 kits was prepared for the year. Fixed operating expenses account for 71% of total operating expenses at this level of sales. Sales $ 350,000 Cost of goods sold (all variable) 161,280 Gross margin 188,720 Operating expenses 31,150 Operating income $ 157,570 Assume that during the year Sheffield Sports actually sold 2,700 volleyball kits during the year at a price of $142 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Sales price variance