Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales Variable Costs Fixed Costs 152,310 68,345 10,782 156,066 62,867 12,946 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