Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance ? Sales Variable Costs 151,285 66,369 12,793 156,151 62,410 13,078 ? ? Fixed Costs What is the operating income master budget variance? If it is an unfavorable variance use a negative sign immediately before your answer. Hint: Remember you'll need to calculate budgeted and actual operating income before you can determine the operating income master budget variance