Answer:
For each month we calculate the variance by finding the difference between the Actual numbers and Budget numbers. 
Then we indicate if the practice was "Overbudget" or "Underbudget".
If the actual numbers are less than the budget numbers, the budget is we say that the budget is under budget.
If the actual numbers are more than the budget numbers, the budget is we say that the budget is over budget.
Month    Budget   Actual               Variance        Under/ over   
<u>                                                              (Actual -Budget)   Budget
</u>
January  23,55,872   17,90,929      -5,64,943      Under Budget
February  26,54,031   28,27,606       1,73,575      Over Budget
March  22,39,980   29,24,180        6,84,200      Over Budget