Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales 151,254 155,396 ? Variable Costs 68,799 64,685 ? Fixed Costs 11,024 12,938 ? 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