Sheridan Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 1,640 kits was prepared for the year. Fixed operating expenses account for 66% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income $ 82,000 49,200 32,800 28,700 $ 4,100 Assume that during the year Sheridan Sports actually sold 1,722 volleyball kits during the year at a price of $39 per kit. Calculate the sales price variance. (If