Budget vs Actual Help

Step 1) Create category Actual + Budget measures

Actual Hours =
SUM ( 'Actual Hours Table'[Hours] )

Budget Hours =
SUM ( 'Budgeted Table'[BudgetHours] )

Actual Design =
CALCULATE ( [Actual Hours], 'Category'[Category] = "Design" )

Budget Design :=
CALCULATE ( [Budget Hours], 'Category'[Category] = "Design" )

Actual OE =
CALCULATE ( [Actual Hours], 'Category'[Category] = "Operating Effectiveness" )

Budget OE =
CALCULATE ( [Budget Hours], 'Category'[Category] = "Operating Effectiveness" )

Actual Rollforward =
CALCULATE ( [Actual Hours], 'Category'[Category] = "Rollforward" )

Budget Rollforward =
CALCULATE ( [Budget Hours], 'Category'[Category] = "Rollforward" )

Step 2) Your visible matrix value stays simple

Actual Total =
[Actual Design] + [Actual OE] + [Actual Rollforward]

Step 3) Build a “color” measure for conditional formatting

OverBudget Color =
VAR OverDesign = [Actual Design] > [Budget Design]
VAR OverOE     = [Actual OE] > [Budget OE]
VAR OverRoll   = [Actual Rollforward] > [Budget Rollforward]
RETURN
SWITCH (
    TRUE(),
    OverDesign, "#FFCDD2",        -- light red
    OverOE,     "#FFF9C4",        -- light yellow
    OverRoll,   "#C8E6C9",        -- light green
    BLANK()
)

4) Apply it to your matrix

Matrix → Format → Cell elements (or Conditional formatting) → Background color → Format by: Field value → pick [OverBudget Color].