Devin Company has the following data for their budget and actual performance. Actual Master Budget Master budget Variance 156,852 ? Sales 152,211 Variable Costs 67,805 Fixed Costs 14,565 61,383 ? 11,362 ? 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. Clementine Company makes skateboards. They prepare master and flexible budgets and then perform variance analysis after the budget plan period elapses. Their data is as follows: Budget Actual Selling price per $91 unit $103 Variable cost $57 $45 per unit Quantity sold 951 989 What is the Clementine's flexible budget variance for VARIABLE COSTS? If the variance is unfavorable put a minus sign in front of your answer. Enter your answer without commas or decimals. [Choose ] Train factory workers in proper materials handling procedures An airplane crashes. A batch of shirts were discovered to have one missing sleeve, when they were being packed to send to a customer Inspect incoming raw materials for defects Match the items to the appropriate balanced scorecard category. Prevention [Choose] Appraisal [Choose] Internal Failure [Choose] External Failure [Choose]