Conduct a detailed budgeting analysis for SpaceX's new rocket development project.

Cost Components	Estimated Costs ($)
R&D	2,000,000,000
Manufacturing	1,500,000,000
Testing	500,000,000

Requirements:

Estimate costs for R&D, manufacturing, and testing.

Develop a comprehensive budget and timeline for the rocket development project.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.