Ato Abele's monthly income is 10,000 birr in December 21, 2015. His fixed expenditure covers 30% of his income and the remaining is his variable expenditure and personal saving. Personal saving is 2% of the variable expenditures. The actual variable expenditures are 85% of the budgeted variable expenditures. His fixed expenditures remain constant. Any deficit or surplus is added or deducted from personal savings. On January 1, 2016, his income increased by 10% and his variable expenditure by 10%.