Waterway 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. Sales $ 290,000 Cost of goods sold (all variable) 185,600 Gross margin 104,400 Operating expenses 50,000 Operating income $ 54,400 Assume that Waterway 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 $ $ $ revenue Cost of goods sold