Assume Amazon.com, Inc. set a budget of $90 million for marketing expenses in the fourth quarter of 2023. However, actual marketing expenses amounted to $95 million. Calculate the variance between budgeted and actual marketing expenses and analyze the factors contributing to this variance. Additionally, review Amazon's budgeted revenue of $150 million and actual revenue of $160 million. Calculate the revenue variance and discuss its implications for Amazon's financial performance. Utilize variance analysis techniques to assess performance and identify opportunities for improving cost management and revenue generation.