Devin Company has the following data for their budget and actual performance. Master Budget Actual Master budget Variance Sales 153,011 156,221 ? Variable Costs 69,599 60,346 ? Fixed Costs 13,463 12,002 ? 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