The ratio of boys to girls is 2: 3 if there are 14 girls, how many boys are there.

To find which one is the best choice to increase the amount of monthly savings in your budget, let's analyze each one of our given choices carefully:

a. Keep “Essential Expenses (Fixed)” the same amount every time the budget is revised.

Essential expenses may vary for things that are not in your control; for example increments in the price of food and gas. Also, there may be unexpected situations that are not emergencies but will increment your essential expenses; for example, receiving and unexpected guest.

Keep “Essential Expenses (Fixed) is not a good way of increase your monthly savings.

b. Determine a “Non-Essential Expense”, or any other expense, that can be reduced.

Non-essential expenses are basically all the things that you don't need to survive, but you actually want; things like a new video game console for example. You can reduce non-essential expenses with little to no effect in your quality of life.

Determine a “Non-Essential Expense that can be reduced is definitively the best way to increase your monthly savings.

c. Pay bills as late as possible, in order to increase the amount of cash available.

Paying your bills late will translate in moratory interest, so this is not a god way of increase monthly savings.

d. Use only money from the emergency savings for unexpected expenses.

Unexpected expenses are not necessary emergencies, you shouldn't use your emergency savings in non-emergencies. This is definitively not a mart way of increasing your monthly savings.

We can conclude that the correct answer is b.
Determine a “Non-Essential Expense”, or any other expense, that can be reduced.