Answer:
 The operating income master budget variance 6687      Unfav
Explanation:
Devin Company 
Actual Vs. Budget Performance Report
For the year
                               Actual          Master       Master Budget  
                           Performance   budget         Variance
Sales                   150,298         155,842            5544    Unfavorable
Variable Costs     65,548          63,937             1611      Unfav
 Fixed Costs         12,007           12,475              468       Fav
Operating Income 72743          79430             6687      Unfav
   
The operating income master budget variance is unfavorable because actual operating income is less than the budget operating income .
When the actual sales revenue is less than the budgeted revenues the variance is unfavorable.
When the actual costs are more than the budgeted costs the variance is unfavorable, and favorable when the actual costs are less than the budgeted costs.