Conduct a detailed budgeting analysis for Amazon's new fulfillment center development.

Cost Components	Estimated Costs ($)
Real Estate	500,000,000
Construction	400,000,000
Technology	300,000,000

Requirements:

Estimate costs for real estate, construction, and technology.

Develop a comprehensive budget and timeline for the fulfillment center development.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.