Swifty Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,900 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. $ 290,000 Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income 174,000 116,000 50,000 66,000 $ Assume that Swifty Sports actually sold 2,600 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 $ Unfavorable $ revenue Cost of goods sold