Vaughn 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 62% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income $ 450,000 316.800 133,200 26,950 $ 106,250 Assume that during the year Vaughn Sports actually sold 2,700 volleyball kits during the year at a price of $183 per kit Calculate the sales price variance. (If vartance is zero, select "Not Applicable and enter for the amounts.) Not Applicable Sales price variance