Devin Company has the following data for their budget and actual performance. Master Budget Actual Master budget Variance Sales 151,999 156,281 ? Variable Costs 69,238 60,077 ? Fixed Costs 12,426 11,435 ? 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.