Sunland Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,200 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Sales $ 220,000 Cost of goods sold (all variable) 132.000 Gross margin 88.000 Operating expenses 70,000 Operating income $ 18,000 Assume that Sunland Sports actually sold 1,900 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 Ofor the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales $ $ $ revenue Cost of goods sold