Conduct a detailed budgeting analysis for Tesla's new battery manufacturing plant.

Cost Components	Estimated Costs ($)
Land Acquisition	700,000,000
Construction	600,000,000
Equipment	400,000,000

Requirements:

Estimate costs for land acquisition, construction, and equipment.

Develop a comprehensive budget and timeline for the battery manufacturing plant.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.