Vaughn Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2.400 kits was prepared for the year. Fixed operating expenses account for 75% of total operating expenses at this level of sales. Sales $ 240,000 148,800 Cost of goods sold (all variable) Gross margin 91,200 Operating expenses 80,000 Operating income $ 11,200 Assume that Vaughn Sports actually sold 2,100 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 for the amounts.) Flexible Budget Sales Volume Variance Static Budget Unit Sales Sales revenue $ V $ D Cost of goods sold