Devin Company has the following data for their budget and actual performance. Actual Master Budget Variance Master budget 156,304 Sales 152,902 ? Variable Costs 67.470 62,374 ? Fixed Costs 14,817 10,750 ? 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