Sheridan Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,840 kits was prepared for the year. Fixed operating expenses account for 74% of total operating expenses at this level of sales.

Sales		$	92,000
Cost of goods sold (all variable)			55,200
Gross margin			36,800
Operating expenses			32,200
Operating income		$	4,600

Assume that during the year Sheridan Sports actually sold 1,932 volleyball kits during the year at a price of $44 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Sales price variance

$Enter sales price variance in dollars

Select an option FavorableUnfavorableNot Applicable