Budget table design

I have a table that tracks, monthly and yearly, budgets and actuals for head count. As of now I have columns for month, year, budget, and actual. Recently i have thought that changing the budget and acutals columns to type and value would be more appropriate.

For example:

Current: CalMonth, CalYear, Actual, Budget

New: CalMonth, CalYear, Type(budget or actual), Value

Which one is more appropriate?

Budget table design