Conduct a detailed budgeting analysis for Walmart's new retail store openings.

Cost Components	Estimated Costs ($)
Real Estate	300,000,000
Construction	200,000,000
Staffing	100,000,000

Requirements:

Estimate costs for real estate, construction, and staffing.

Develop a comprehensive budget and timeline for the retail store openings.

Analyze potential cost overruns and recommend risk mitigation strategies.

Prepare a variance analysis report comparing budgeted and actual costs.