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The table below indicates the budgeted and actual amounts for the Motorcycle and ATV departments. Are the Total costs for the ATV department over -

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The table below indicates the budgeted and actual amounts for the Motorcycle and ATV departments. Are the Total costs for the ATV department over-budget or under-budget?
\table[[I,Budgeted Amount,Actual Amount],[Motorcycle,AIV,Motorcycle,ATV],[Direct materials.............,$97,000,$138,000,$98,500,$133,800
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