Conduct a detailed budgeting analysis for Disney's new theme park development.

Cost Components	Estimated Costs ($)
Land Acquisition	600,000,000
Construction	900,000,000
Marketing	200,000,000

Requirements:

Estimate costs for land acquisition, construction, and marketing.

Develop a comprehensive budget and timeline for the theme park development.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.