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Devin Company has the following data for their budget and actual performance. Master Budget Variance Actual Master budget 155705 61691 14007 Sales Variable Costs 67014 Fixed Costs 150927 12684 7 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