Conduct a detailed budgeting analysis for Apple's new product launch.

Cost Components	Estimated Costs ($)
Research and Development	500,000,000
Marketing	300,000,000
Manufacturing	400,000,000

Requirements:

Estimate costs for research and development, marketing, and manufacturing.

Develop a comprehensive budget and timeline for the product launch.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.