Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance Sales ? 154,012 67,666 14,967 155,137 63,942 Variable Costs ? Fixed Costs 12,441 ? 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