Devin Company has the following data for their budget and actual performance. Actual Master budget Master Budget Variance 153,995 Sales Variable Costs Fixed Costs 65,286 11,877 156,666 62,227 13,960 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