Conduct a detailed budgeting analysis for Netflix's new streaming service expansion.

Cost Components	Estimated Costs ($)
Content Acquisition	1,200,000,000
Marketing	400,000,000
Technology Upgrades	300,000,000

Requirements:

Estimate costs for content acquisition, marketing, and technology upgrades.

Develop a comprehensive budget and timeline for the streaming service expansion.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.