Swifty Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,700 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Sales $ 270,000 Cost of goods sold (all variable) 189,000 Gross margin 81,000 Operating expenses 50,000 Operating income $ 31,000 Assume that Swifty Sports actually sold 2,400 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 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.) Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales $ $ v