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 8% of total operating expenses at this level of sales. Sales Cost of goods sold (all variable) Gross margin Operating expenses Operating income $ 400,000 153,600 246,400 3,500 $ 242,900 Assume that during the year Vaughn Sports actually sold 2,700 volleyball kits during the year at a price of $161 per kit. Calculate the sales price variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Sales price variance