Sunland 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 78% of total operating expenses at this level of sales. Sales$450,000 Cost of goods sold (all variable) 126,720 Gross margin323,280 Operating expenses 33,950 Operating income$289,330 Assume that during the year Sunland Sports actually sold 2,700 volleyball kits during the year at a price of $183 per kit. Calculate the sales price variance.