Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales 154,381 156,137 ? Variable Costs 66,211 64,022 ? Fixed Costs 10,092 14,375 ? What is the operating income master budget variance? 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