Sunland 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 75% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) $ 250,000 167,500 Gross margin 82,500 Operating expenses 50,000 Operating income $ 32,500 Assume that Sunland Sports actually sold 2,200 volleyball kits during the year at a price of $102 per kit. Calculate the sales volume variance for sales revenue and cost of goods sold. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Unit Sales Sales $ revenue Cost of goods sold Flexible Budget Sales Volume Variance $ $ Static Budget