This can be used for teaching finances in Math and/or Social Studies. My students always enjoy this activity! I usually allow them to talk to one another while they are working. It is great to hear their reasoning and to watch them working through it. You can change the level of difficulty by having them draw unexpected expenses from a bowl/bucket and discuss how that will effect their budget. Throughout the process the students learn new vocabulary words, how to make a budget, how decisions we make effect other decisions we have to make, how to apply math skills to real life situations, and more. Although I allow them to discuss their decisions with others I have found that this works best as an independent assignment in this format, where each student is completing and turning in their own budget.