Ato abele is a newly employed individual working at 3f furniture with a monthly income of birr 10,000 in December 21, 2015. His fixed expenditure covers 30% of his income, while the remaining is allocated to variable expenditures and personal saving. His personal saving is 2% of the variable expenditures. The actual variable expenditures are only 85% of the budgeted variable expenditures. Any deficit or surplus is added or deducted from personal saving. On January 1, 2016, his income increased by 10% and his variable expenditure also increased by 10%.