which formula should i use to Calculate How many members?

Hi
I'm newbie in excel.I have a problem to ask..Hope someone can help me.

My Data is
Budgeted amount Spent amount
My 1517 1836
Mom 1839 1417
Dad 1195 1931
Brother 1718 1822
Sister 1384 1939
Aunt 1860 1305
Uncle 1666 1315

I know how to calculate how many members are in the list but i'm getting problem to calculate how many members have exceeded the budget.here, we can see that "MY","Dad","Brother" and "Sister" have clearly exceeded the budget but how can i do in excel, i mean which formula i should i use.
please help me to solve this problem.Thanks in advance to anyone who will take the time to help me..