This unit is intended for middle school teachers with remedial students in grades 7-8. The unit is approximately for five weeks. The problems involve computations with addition, subtraction, multiplication, and division. The unit will give students an idea of how much money is needed to survive with a family or independently. The students will realize some of the problems and factors involved in dividing an income. Specific budget items are discussed such as housing, food, clothing, transportation, insurance, recreation, and savings. Each of these specific areas will offer questions for class discussion and computational problems. At the conclusion of the unit the students will be able to identify important items in a budget and why they are important.