Sunland Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 860 kits was prepared for the year. Fixed operating expenses account for 34% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income $ 43,000 25,800 17,200 15,050 $ 2,150 Assume that Sunland Sports actually sold 903 volleyball kits during the year at a price of $36 per kit. Calculate the sales volume variance for sales revenue and cost of goods sold. (If variance is zero, select "Not Applicable" and enter Ofor the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales 903 Not Applicable 860 Sales revenue $ 40850 2150 Favorable 43000 Cost of goods sold Unfavorable 25800