create table Budgeted(
task number(1) primary key,
category number(4) not null,
est_cost number(3) not null);
insert into Budgeted values(1,9100,100);
insert into Budgeted values(2,9100, 15);
insert into Budgeted values(3,9100, 6);
insert into Budgeted values(4,9200, 8);
insert into Budgeted values(5,9200, 11);
create table Actual(
voucher number(1) primary key,
task number(1) not null references Budgeted(task),
act_cost number(2) not null);
insert into Actual values(1,1,10);
insert into Actual values(2,1,20);
insert into Actual values(3,1,15);
insert into Actual values(4,2,32);
insert into Actual values(5,4, 8);
insert into Actual values(6,5, 3);
insert into Actual values(7,5, 4);
commit;