Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales ? Variable Costs 150,115 65,488 13,575 156,639 63,441 14,352 ? Fixed Costs ? 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. Sales $1,524,433 Operating Income $132,656 Total Assets (investment) $584,036 Target Rate of Return (Cost of Capital) 14% What is return on investment? Input your answer to 1 decimal place. For example if you calculate .1892 enter 18.9. Residual Income = $23000 Operating income = 39,393 Cost of Capital = 12% What is return on investment? Don't round any intermediate calculations. Enter your answer to one decimal place. Do not use commas, percentage or dollar signs