Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales 152,928 156,361 ? Variable Costs 67,140 61,255 I? ? Fixed Costs 12,602 10,908 ? 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